1. Signed in 2023, the First Protocol amending the EAEU Customs Code marked the most significant update to the Code since its entry into force and laid the foundation for regulating e-commerce. When are the formal procedures for its adoption expected to be completed?
E-commerce has already become a fully-fledged form of trade, with volumes growing steadily. For example, in Russia, as reported by the Ministry of Economic Development, the e-commerce market grew by almost 28 per cent in 2025, exceeding RUB 11.5 trillion (one-fifth of all retail sales), and forecasts suggest that by 2030, the share of e-commerce will rise to 70 per cent.
In this regard, the need to harmonize e-commerce rules across the Union is evident. As you noted, a package of new rules was signed in December 2023. The document is currently undergoing the ratification process in the Union member states. Once all procedures have been completed, the new regulations will enter into force. We expect this to happen by the end of the current year.
These are the changes:
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Goods purchased online will be classified as a separate category and will be subject to special rules.
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A new customs declaration form for e-commerce goods will be introduced, simplifying the clearance process and making it more transparent.
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A duty-free import threshold of EUR 200 will be established. If this threshold is exceeded, customs duty will be charged on the full value of the purchase.
The overarching goal of this work is to make the process of purchasing from foreign online stores transparent while making the customs control process as unobtrusive as possible for consumers.
2. What provisions of the First Protocol do you consider particularly significant for the transport and logistics business? The EEC has already begun preparing the next package of amendments. What priorities are being considered for the upcoming amendments to the Customs Code?
First and foremost, I would like to emphasize something that is particularly important: this year, in cooperation with the customs authorities of the Union’s member states, we have revised our approach to preparing amendments to the Customs Code in order to reinvigorate this process, ensure that the rules are adjusted in a timely manner, and adapt them to the realities of foreign trade.
The First Protocol amending the Customs Code provides for a number of important changes aimed at improving the regulation of the carriage of goods:
1) For example, in the area of customs transit, provisions are being introduced aimed at preventing sham transit schemes. One of the measures is to harmonize the procedure for completing customs transit.
Another important issue is establishing liability for violations of transit conditions. Thus, a railway carrier will be exempt from liability for a breach of the transit period if the breach occurred before the goods were accepted for carriage and has been documented.
2) Simplifications have been agreed to facilitate the development of container transport. Containers that constitute transport equipment will be exempt from customs declaration. At the same time, customs authorities will not monitor the period for which such containers remain within or outside the Union, or their use for domestic transportation.
3) The amendments also provide for regulation of piggyback transportation, whereby road vehicles carrying goods are themselves transported for part of the journey on railway platforms. At present, there is no legal framework governing this type of transportation.
The amendments will allow the road carrier to act as the declarant for such vehicles. At the same time, the railway carrier will perform, on behalf of the road carrier, the customs operations related to their customs declaration. Such road vehicles will be declared using a vehicle declaration.
4) Amendments will also be introduced to align the provisions of the Code with the Agreement on the Use of Navigation Seals. A new measure to facilitate customs control is expected to be introduced—the tracking of shipments using navigation seals—retaining the possibility of using navigation seals as means of identification.
Looking ahead, discussions have begun on amendments aimed at reducing the time required for goods to pass through border crossing points. For example, the preliminary information system is expected to be further developed by establishing the possibility for all relevant control authorities to use the preliminary information provided in order to make advance decisions on the types of state control required before goods cross the customs border; expanding the scope of information contained in the preliminary information; and using the preliminary information number as a notification of the arrival of goods.
We will also continue working together to improve customs regulation, taking into account enforcement practices in the Union’s member states, monitoring the implementation of Union legal acts, and initiatives put forward by the business community.
3. The EAEU is introducing a separate customs regime for e-commerce, including a dedicated declaration, a new e-commerce operator status, and the right of member states to impose VAT on such goods. Cross-border e-commerce relies on rail transport for deliveries from China. How will the new regime change customs clearance procedures for such shipments, and will it affect the tariff burden on logistics operators using the Eurasian rail corridor?
Under the amendments to the EAEU Customs Code, e-commerce goods are classified as a separate category of goods transported across the Union’s customs border in international mail or by a carrier.
No specific rules for applying the customs transit procedure are provided for imported e-commerce goods.
Since imported goods will not be identified as e-commerce goods at the time of entry, their placement under the customs transit procedure will therefore be governed by the general provisions of the Code.
Customs duties shall be payable on e-commerce goods purchased by individuals and, where provided for by the legislation of the relevant EAEU member state, taxes shall also apply.
At the same time, in December 2025, the EEC Council approved uniform rates applicable to e-commerce goods, as well as a list of goods to which the new chapter of the Code will not apply, i.e. goods that are not required to be declared using the new declaration.
EAEU member states are currently working to adapt their national tax legislation in line with the powers provided for by the Protocol, including with regard to the calculation of VAT on e-commerce goods purchased by individuals.
4. At the EEF 2026, the establishment of a unified EAEU customs transit system and the implementation of digital solutions at border crossing points were identified as key priorities. To what extent will the digitalization of border controls actually reduce transit times, and how will this work in practice for participants in rail freight operations?
The Agreement on the Unified Customs Transit System entered into force in June of this year. This provides the legal basis for intensifying our work with trading partners on the possibility of their joining the system.
We believe that the digitalization of controls at the EAEU customs border is not simply a matter of «speeding things up» by some abstract percentage, but a fundamental shift from sequential physical operations to end-to-end control based on digital data. For rail transport, where time spent waiting at border interfaces accounts for a significant portion of wagon turnaround time, the potential benefit could be measured in hours saved.
The Unified Customs Transit System will be one of the digital solutions that will make it possible to move from «waiting at a standstill» to «passing through without stopping.»
The Unified Transit System will bring together all existing elements provided for by the current Customs Code, as well as the new digital and facilitation measures currently under development, including the use of electronic navigation seals and improvements to guarantee mechanisms.
Ensuring the openness of the Union’s Unified Transit System will allow interested countries that are not EAEU members to join it.
Key opportunities and benefits of using the Union’s Unified Transit System include:
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use of a single transit declaration in the form of an electronic document
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use of a single guarantee securing the obligation to pay customs duties and taxes
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application of specific simplifications granted to authorized economic operators of the Union’s member states and third countries
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use of electronic navigation seals to track the movement of goods throughout the entire route, both across the customs territory of the Union and across the customs territory of a third country
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mutual recognition of the results of customs controls
Thus, the entire transportation process across the territory of the Union and an acceding third country will be digitalized and transparent. Through the mechanisms outlined above, this will enable carriers and other participants in the transportation process to expedite and simplify the transit procedure, while allowing EAEU member states to make the most effective use of their transit potential.
5. In April 2026, the EEC stepped up its efforts to combat counterfeiting and strengthen intellectual property protection. In the context of rail transit, this is a particularly sensitive issue, as major consignments of goods are transported along rail corridors. What tools, beyond labelling and electronic navigation seals, is the EEC considering to improve the effectiveness of transport controls?
This is an extremely topical issue, particularly in light of the active development of international transport corridors and the sustained transit flows passing through the EAEU in recent years.
Labelling and electronic navigation seals already form part of the control framework being implemented. However, we fully understand that this is not sufficient for ultra-long rail routes: counterfeit goods may, for example, be imported under the guise of «cover goods» or legitimized through the substitution of documents while in transit.
We believe that, alongside the «physical» tools—seals and labels—the focus will gradually shift towards intelligent data infrastructure.
This approach could be built around the analysis of specific risk indicators pointing to potential intellectual property infringements or signs of counterfeit goods. Such indicators may include various markers, such as suspicious logistics, discrepancies in documents, adverse information about the seller or buyer, and so forth. These indicators could be identified using artificial intelligence systems capable of processing large volumes of data, followed by the targeted application of customs control mechanisms.
Another important aspect of combating counterfeiting is tackling sham transit. I have already addressed this issue earlier.
6. The ERAI Index reflects the actual cost of transit container transportation along the Eurasian rail corridor. Does the EEC use similar market indicators in its work? Does it monitor analytical files? In your view, how can data on trends in freight rates and cargo flows help shape the Union’s regulatory policy?
The use of the aforementioned index, or any other indices, is an additional tool in developing regulatory initiatives and analysing the application of the law. In our work, we use every available instrument, first and foremost by maintaining close cooperation with customs authorities and professional participants in foreign economic activity, as well as studying international best practices.
Another important area of our work is monitoring the application of Union legislation in the member states. As I have already mentioned, various indices and analytical materials may also be used as part of a comprehensive analysis of the issues under consideration.
In my view, obtaining information from different sources can only be beneficial. Ultimately, analytics makes regulation more flexible and targeted: rather than reacting after the fact, we can respond proactively, based on real market signals.
7. The ERAI Index tracks the cost of transit container transportation along the Eurasian rail corridor. One of the key factors affecting the index remains border crossing times. How would you assess the current level of customs barriers along EAEU transit routes? Particularly on the China—Russia—Europe route? And what specific measures is the EEC implementing to reduce them in 2026–2027?
Transit routes within the EAEU are not subject to any customs barriers, as the EAEU constitutes a single customs territory. With regard to the Union’s external borders, we are engaged in the necessary dialogue with neighbouring countries concerned to simplify customs transit and streamline related procedures.
In my view, the main task at present is to synchronize the infrastructure and digital systems of the EAEU and the countries located at the intersections of the major trade routes.
In addition to the work already mentioned on developing the EAEU’s Unified Customs Transit System and introducing simplifications related to the movement of containers, the EEC is actively working on agreements on information exchange with China, Uzbekistan, and other countries. These agreements are intended to provide the basis for the subsequent exchange of the necessary information between the customs authorities of those countries and the customs authorities of the EAEU member states, and to help minimize administrative costs along the relevant transit corridors by optimizing customs controls.
