Abstract: this article considers the impact on foreign trade, trade activity and production of customs (taxes) rates, analyzes the documents regulating the international functioning of economic activity, makes a definition of both customs rates regulation and import duties.
By definition, customs rates regulation is a set of methods of influencing a country (in this case, the EEC) on its foreign trade activities, through the application of customs duty rates, the introduction of rules and special procedures. Customs and rates regulation is a key method of regulating the foreign trade of the Union countries and the objectives of such regulation are formed by the Supreme authorities of the countries that are members of the Union and are carriers of sovereignty in the customs territory of the EEC.
Government influence in the countries of the Union as a private foreign trade turnover, and on their domestic markets occurs by means of the developed methods of customs and tariff regulation, which includes methodology for establishing effective customs taxes (duties) and restrictions on imported on the territory of the Euro-Asian Economic Union products, as well as prohibitions on the import of goods, etc.
Such regulation of export and import of goods in the EEU is an objective measure, because this regulation of import and export largely determines the development of the economies of the countries of the economic union.
The author analyzes the system of customs regulation within the borders of the EEU, and assesses the application in foreign trade (export – import) activities, the norms of the single customs tariff by the states that are members of the Eurasian Economic Union with 3 countries and reviews the changes occurring in the amount of customs (import and export) duties from 2014 to 2019.
Keywords: foreign economic activity, import and export rate, single customs tariff, contract, customs (import and export) duty, customs tariff regulation