摘要:The relevance of the chosen topic related to the study of the modern foundations of customs control during the movement of goods and vehicles to the customs territory of the Eurasian Economic Union (EAEU) and the identification of the main directions for its improvement is due to increasing volumes of foreign trade, increasing freight traffic across the borders of the customs Union, as well as increase in volumes of customs clearance of foreign trade cargo. Modern requirements and international standards require the state’s customs service not to hinder foreign trade, but to support its development, without prejudice to the national security interests of the country. In recent years, the Russian customs service has taken tremendous steps in this direction, namely, in the direction of integration into the international economic space.