To the issue of the activity of the thematic block “Electronic Customs” in the Eurasian Economic Union

Purpose. To analyze the development of the legal institute of digital (electronic) customs within the framework of the Thematic Block “electronic customs”, as well as an Expert Group on the preparation of a draft document «On the development of approaches to the formation of digital customs” in the Eurasian Economic Union.Design/methodology/approach. The research article is devoted to the formation of the institute of electronic (digital) customs. The subject of the research is the institute of digital (electronic) customs. The activities of the Eurasian Economic Commission (EEC) for the development of digital (electronic) customs are comprehensively considered. The issue of creating digital customs in the context of the functioning of the Thematic Block“electronic customs”(thematic block) is analyzed. Special attention is paid to the same questions within the framework of the work of the Expert Group on the preparation of the draft document «On the development of approaches to the formation of digital customs”(expert group). The authors analyze the competence and procedural aspects of the Thematic Block.Social implications. The introduction of the digital customs institute into the law of the Eurasian Economic Union (EEU, Union) and customs regulation as a whole are aimed at optimizing customs operations and simplifying trade procedures.Practical meaning. The results of the study are of interest to the EEC customs block; they can be used in the framework of organizing the work of the “Electronic Customs” Thematic Block and Expert Group. The article is recommended to researchers, as well as experts from the Customs Administrations of the EEU Member States and the World Custom Organization (WCO), whose activities are related to the improvement of customs regulation, the modernization of the digital customs institute, as well as international customs law.Originality/value. The research material is based on an analysis of the practical aspects of the EEC’s and the WCO activities and is a continuation of scientific and practical publications on the development of the digital customs institute.