DUTY-FREE TRADE IN THE CONDITIONS OF EURASIAN INTEGRATION:
CONTENT AND FEATURES OF LEGAL REGULATION 

Taktarova Svetlana Viktorovna, Candidate of economic sciences, associate professor, head of sub-department of management and economic safety, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: staktarova@yandex.ru
Agamagomedova Amina Magomedovna, Student, Lomonosov Moscow State University (1 Leninskie Gory street, Moscow, Russia), E-mail: amina_aga@mail.ru 

339.543 

10.21685/2309-2874-2018-2-8 

Background. The relevance of the topic of the article is due to the need to determine the content and features of the legal regulation of duty-free trade in the context of the Eurasian Economic Union. The purpose of the work is to analyze the institution of duty-free trade in the current legislation and scientific research in order to determine the specifics of its development in the context of integration, as well as to determine the directions of its improvement.
Materials and methods. The implementation of the research goal was achieved through a comparative analysis of the legal regulation of duty-free trade in the periods before and after the formation of the Eurasian Economic Union based on an analysis of the relevant customs legislation. Legal research materials were based on the legislation effective on 12/14/2018. The methodological potential of the research included methods of systemic and comparative analysis, the historical method, methods of systematization and formalization.
Results. The theoretical, organizational and legal aspects of the institution of duty-free trade in the conditions of the Eurasian Economic Union (EAEU) have been defined. The analysis of the current framework for regulating the status of owners of duty-free shops was made. It is concluded that there are two levels of regulation of duty-free trade: at the supranational (EAEU level) and national (EAEU member state level) levels. There is a need for the regulation of the organization of duty-free trade for foreign diplomatic missions, representatives of international organizations equated to them, other categories of persons.
Conclusions. The conclusion is made about the diversity of the use of the concept of duty-free trade in modern science, the regulatory and legal array and practical economic activity. In relation to the characterization of duty-free trade as a segment of the economic market, the work adduces arguments about its specifics, which has territorial and consumer limits, as well as closeness and monopolization in modern conditions. 

duty-free trade, duty-free shop, Eurasian Economic Union, customs procedure, trade and political regime, market segment, economic activity, register of duty-free shop owners, Federal Customs Service 

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