Customs Disputes: Identifying the Key to Success in Court

State customs regulation was transferred to the Eurasian Economic Union level by the Union’s members. It became the ‘heart’ of integration, constitutes a ‘unified policy, so requires uniform law enforcement in the EAEU member states. Yet disputes involving customs authorities of these states are considered by national courts applying state procedural codes on the basis of sometimes differing approaches to various questions of substantive customs law. What are the difficulties encountered by businessmen during customs clearance and protection of their rights? What are the specifics of challenging goods classification and its influence on customs value? How are benefits and preferences applied in customs relations? What is the balance of interests in imposing liability for breach of the customs legislation? What is the status of parties to customs relations, including of customs representatives? What approaches are taken by the EAEU Court, whose acts are called on to ensure unified enforcement of customs law on the customs territory of the Eurasian Five countries?