Annotation:
In today’s world cross-border e-commerce is actively developing and already represents a separate type of trade. This type of trade allows sellers to gain access to new markets, and provides the buyers with the opportunity to purchase goods in a convenient and affordable form at more favorable prices. With the development of technology and the increasing availability of the Internet, more and more people are choosing to shop online, which creates a huge potential for cross-border e-commerce. Its dynamic development requires regulatory consolidation of customs regulation of all processes that arise between the seller and the buyer of e-commerce goods.
Amendments to the Customs Code of the Eurasian Economic Union have been prepared and relevant experiments are being conducted to ensure high-quality administration of such goods and to test the mechanisms of customs regulation in the framework of e-commerce. However, in today's reality both e-commerce market participants and government agencies must be prepared for changing conditions and adapt flexibly to new trends.