The EAEU explained: how the Union works, what is shared, and what stays national

The EAEU in brief. The Eurasian Economic Union (EAEU) is an international organization of regional economic integration with international legal personality, established by the Treaty on the Eurasian Economic Union (signed May 29, 2014; in force since January 1, 2015).

  • Senateks
  • The Union has five member states: Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Russia.
  • Common to all: a single customs territory and the Common Customs Tariff, the EAEU Customs Code, uniform product requirements set in technical regulations, and the principle by which indirect taxes are levied.
  • National: VAT and excise tax rates, customs fees, the recycling fee (utilsbor), vehicle registration, and liability for violations.
  • An importer can check some rules once for the whole Union but has to check others country by country; anyone in Russia who buys a car from another member state must deal with the recycling fee and registration.

Contents

  1. What is the EAEU in simple terms?
  2. Which countries belong to the EAEU, and how does a member differ from an observer?
  3. The Customs Union and the EAEU — are they the same?
  4. Who makes decisions in the EAEU, and are they binding in Russia?
  5. What is common across the EAEU, and what does each country regulate on its own?
  6. Is there a customs border between EAEU countries?
  7. Are import duties the same in all EAEU countries?
  8. How are VAT and excise taxes paid in trade between EAEU countries?
  9. Is an EAEU certificate or declaration of conformity valid in every member state?
  10. How do you import a car into Russia from another EAEU country?
  11. Does it pay to clear goods in another EAEU country and then bring them into Russia?
  12. Where do you turn if a dispute involves EAEU law?
  13. EAEU terms and abbreviations
  14. Frequently asked questions about the EAEU
  15. Where to check EAEU rules: official sources

What is the EAEU in simple terms?#

In brief: The Eurasian Economic Union (EAEU) is an international organization of regional economic integration with international legal personality. Within it, the free movement of goods, services, capital, and labor is ensured, and a coordinated, agreed, or single policy is pursued in the sectors of the economy defined by the EAEU Treaty and by international treaties within the Union.

The Union's English name is the Eurasian Economic Union (EAEU). It was established by the Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014; the Treaty entered into force on January 1, 2015, and Russia ratified it by Federal Law No. 279-FZ of October 3, 2014. International legal personality means that, within its competence, the Union carries out international activities and concludes international treaties.

What the EAEU is not:

  • The Treaty does not introduce a single currency: the member states pursue an agreed monetary policy, and the Union budget is denominated in Russian rubles and funded by proportional contributions.
  • The Treaty does not establish a common foreign and security policy: the Union's objectives and competence are economic, and its common policy is foreign trade policy.
  • There is no supranational parliament: the list of Union bodies is exhaustive — the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council, the Eurasian Economic Commission, and the Court of the Eurasian Economic Union.

The Commonwealth of Independent States (CIS) and the Union State of Russia and Belarus are associations distinct from the EAEU: the CIS has its own Charter of January 22, 1993, and the Union State is based on the Treaty of December 8, 1999, between two parties. Neither has the same membership as the EAEU.

Senateks is a customs representative that handles imports of goods and vehicles through Russian customs → Customs operations.

Which countries belong to the EAEU, and how does a member differ from an observer?#

In brief: The member states of the EAEU are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, and the Russian Federation. Observer states (Moldova, Cuba, Uzbekistan, Iran) attend meetings of the Union bodies by invitation and receive non-confidential documents, but take no part in decision-making.

Observer status is granted by the Supreme Eurasian Economic Council under Article 109 of the EAEU Treaty and the Regulation on the Status of an Observer State (Supreme Council Decision No. 8 of May 14, 2018, as amended by Supreme Council Decision No. 21 of December 10, 2021). Under the Treaty, an observer remains a third party: the mutual trade regime does not extend to it, and preferences are possible only under a separate Union agreement — Iran, for example, is both an observer and a free trade agreement partner.

Table 1. EAEU member states and observers.

StateStatusLegal basisStatus effective fromPrimary source
RussiaMemberEAEU Treaty of May 29, 2014January 1, 2015
BelarusMemberEAEU Treaty of May 29, 2014January 1, 2015
KazakhstanMemberEAEU Treaty of May 29, 2014January 1, 2015
ArmeniaMemberAccession Treaty of October 10, 2014January 2, 2015
KyrgyzstanMemberAccession Treaty of December 23, 2014August 12, 2015
MoldovaObserverSupreme Council Decision No. 9 of May 14, 2018May 16, 2018
CubaObserverSupreme Council Decision No. 13 of December 11, 2020January 12, 2021
UzbekistanObserverSupreme Council Decision No. 14 of December 11, 2020January 12, 2021
IranObserverSupreme Council Decision No. 17 of December 26, 2024January 13, 2025

Moldova's observer status is in the process of being annulled: Moldova has filed a statement renouncing the status, and on July 28, 2026, the EEC Board approved a draft Supreme Council decision (Order No. 119). The Supreme Council decision has not been published yet, so the status remains in place.

Table 2. EAEU preferential trade agreements.

PartnerAgreementStatusIn force sincePrimary source
VietnamFree trade agreement of May 29, 2015In forceOctober 5, 2016
SerbiaFree trade area agreement of October 25, 2019In forceJuly 10, 2021
IranFree trade agreement of December 25, 2023In forceMay 15, 2025
MongoliaInterim trade agreement of June 27, 2025In forceJuly 22, 2026
SingaporeFree trade agreement of October 1, 2019Signed, not yet in force
IndonesiaFree trade agreement of December 21, 2025Signed, not yet in force
UAEEconomic partnership agreement of June 27, 2025SignedOctober 6, 2026

The agreement with Iran replaced the Interim Agreement of May 17, 2018, which had been in effect since October 27, 2019; according to the EEC, the new agreement grants preferential access for 90% of the commodity nomenclature.

Common mistakes: assuming that all CIS countries are members of the Union; confusing an observer with a member state; mistaking a free trade agreement partner for a member of the Union. The mutual trade regime applies only among the five member states.

Customs payment calculations for shipments from free trade agreement partners → Customs operations.

The Customs Union and the EAEU — are they the same?#

In brief: Under the EAEU Treaty, a customs union is a form of trade and economic integration of the member states within the Union, not a separate organization; the abbreviation “CU” (Russian: TS) survives in the names of documents from the earlier stage of integration.

Article 2 of the Treaty defines a customs union as a form of trade and economic integration with a single customs territory, within which customs duties (and other duties, taxes, and charges having equivalent effect), non-tariff measures, and safeguard, anti-dumping, and countervailing measures are not applied in mutual trade, while the Common Customs Tariff of the EAEU and uniform measures for regulating foreign trade in goods with third parties do apply.

Technical regulations of the Customs Union (TR CU) remain in force: under Article 99 of the Treaty, decisions of the bodies that were in force when the Treaty took effect retain their legal force and apply insofar as they do not contradict the Treaty; the list of regulations is maintained by the EEC.

Correct usage: “TR CU” (Russian: TR TS) for regulations from the Customs Union stage, “TR EAEU” for Union regulations, and “CN FEA EAEU” (the EAEU Commodity Nomenclature of Foreign Economic Activity; Russian: TN VED EAEU) and “CCT EAEU” (the Common Customs Tariff; Russian: ETT EAEU) for the nomenclature and the tariff.

Table 3. Stages of Eurasian integration.

StageLegal basisDateWhat became commonPrimary source
Customs Union of Belarus, Kazakhstan, and RussiaTreaty on the Establishment of the Single Customs Territory and the Formation of the Customs Union of October 6, 2007Operating since January 2010Single customs territory, Common Customs Tariff, abolition of customs clearance at internal borders
EAEUEAEU Treaty of May 29, 2014In force since January 1, 2015The Union as an organization and its bodies, the internal market; the customs territory of the Customs Union became the customs territory of the Union
EAEU Customs CodeTreaty on the EAEU Customs Code of April 11, 2017In force since January 1, 2018Uniform customs regulation; the Treaty on the Customs Code of the Customs Union of November 27, 2009, ceased to be in force
Current CN FEA and CCT of the EAEUEEC Council Decision No. 80 of September 14, 2021In force since January 1, 2022New version of the nomenclature and the tariff, replacing EEC Council Decision No. 54 of July 16, 2012

Obtaining documents under TR CU / TR EAEU → Certification; advice on the CN FEA EAEU → Legal support.

Who makes decisions in the EAEU, and are they binding in Russia?#

In brief: The bodies of the EAEU are the Supreme Eurasian Economic Council, the Eurasian Intergovernmental Council, the Eurasian Economic Commission (EEC), and the Court of the Eurasian Economic Union. EEC decisions are binding on the member states, form part of Union law, and are directly applicable — that is, they apply in Russia without the need for a separate law.

Under Article 6 of the Treaty, Union law comprises:

  1. the EAEU Treaty;
  2. international treaties within the Union;
  3. international treaties of the Union with a third party;
  4. decisions and orders of the Supreme Council, the Intergovernmental Council, and the EEC adopted within their powers.

The Treaty takes precedence, and acts of the Union bodies must not contradict it; decisions of the Supreme Council take precedence over decisions of the Intergovernmental Council and the EEC, and decisions of the Intergovernmental Council take precedence over decisions of the EEC.

EEC decisions enter into force no earlier than 30 calendar days after the date of their official publication; decisions that improve the position of those affected, and decisions on matters requiring a prompt response, enter into force no earlier than 10 days after publication. Decisions that worsen the position of those affected have no retroactive effect.

Relationship with Russian law: where an international treaty and a law diverge, the rules of the treaty apply (Part 4 of Article 15 of the Russian Constitution), but decisions of interstate bodies are not enforced where they rest on an interpretation that contradicts the Constitution (Article 79 of the Russian Constitution; clause 4 of Article 5 of Federal Law No. 101-FZ of July 15, 1995). Legal relations not governed by Union law are governed by national legislation (clause 5 of Article 1 of the EAEU Customs Code): in Russia, by Federal Law No. 289-FZ of August 3, 2018, “On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation,” and the acts adopted under it.

Draft EEC decisions are published for public discussion on the regulation.eaeunion.org portal and undergo regulatory impact assessment and ex post impact assessment. Do not confuse the Eurasian Economic Commission with the United Nations Economic Commission for Europe, or the Court of the Eurasian Economic Union with the Economic Court of the CIS.

Table 4. Bodies of the Eurasian Economic Union.

BodyCompositionActsAre the acts binding on companies in Russia?
Supreme Eurasian Economic CouncilHeads of the member states or, where so authorized, heads of governmentDecisions and orders, adopted by consensusPart of Union law; decisions are implemented by the member states in accordance with national legislation
Eurasian Intergovernmental CouncilHeads of governmentDecisions and orders, adopted by consensusPart of Union law; implemented in accordance with national legislation
Eurasian Economic Commission (EEC)Council and BoardDecisions, orders, recommendationsDecisions: yes, directly applicable; recommendations are not binding
Court of the Eurasian Economic UnionPermanent judicial bodyRulings on disputes, advisory opinionsA ruling in a dispute brought by a state is binding on the parties to the dispute; in a dispute brought by a business entity, on the EEC; advisory opinions are non-binding

When an EEC decision affects the classification, duty rate, or requirements for your goods → Legal support.

What is common across the EAEU, and what does each country regulate on its own?#

In brief: Common across the EAEU are the single customs territory and customs regulation under the EAEU Customs Code, the CN FEA and the Common Customs Tariff, uniform product requirements in technical regulations, non-tariff measures and internal market protection measures, and the principle by which indirect taxes are levied. VAT and excise tax rates, customs fees, the recycling fee, vehicle registration, state control, and liability remain national.

The Treaty distinguishes levels of policy: a “single” policy means unified legal regulation, including on the basis of decisions of the Union bodies; an “agreed” policy means harmonization of legal regulation; a “coordinated” policy means cooperation based on common approaches. That is why the split between “common” and “different” is not a simple either/or.

Under Article 28 of the Treaty, the internal market is an economic space with free movement of goods, persons, services, and capital: in mutual trade in goods, import and export duties (and other duties, taxes, and charges having equivalent effect), non-tariff measures, and safeguard, anti-dumping, and countervailing measures are not applied, except as provided by the Treaty. The EEC divides obstacles in the internal market into barriers, exemptions, and restrictions (the methodology is set by EEC Board Decision No. 10 of February 2, 2021); information from the registers is published on the barriers.eaeunion.org portal.

Common misconceptions:

  • Does importing the same product cost the same in every member state? No: CCT rates are uniform, but each state sets its own taxes and fees.
  • With a single EAEU Customs Code, is customs practice the same everywhere? No: matters not governed by Union law are regulated by national legislation.
  • Are documents from another member state recognized? Yes, if the product has undergone conformity assessment under a Union technical regulation; the exception is sanitary, veterinary-sanitary, and quarantine phytosanitary measures.

Practical takeaway from Senateks: the CN FEA code, the CCT rate, and the conformity assessment documents need to be determined only once for the whole Union; VAT and excise rates, fees, labeling, liability, and customs classification decisions are checked country by country — advance classification rulings are valid only in the state that issued them.

Table 5. What is common in the EAEU and what is national.

AreaPolicy levelEAEU levelMember state levelWho applies it in RussiaPrimary source
Customs regulation → section 6SingleEAEU Customs Code and EEC actsMatters the Code does not govern and matters it expressly refers to national lawFCS of Russia
CN FEA and CCT → section 7SingleNomenclature and import duty ratesExport duty rates; rates below the CCT, as provided by the TreatyFCS of Russia
Internal market protection measures → section 7SingleSafeguard, anti-dumping, and countervailing measuresFCS of Russia
Prohibitions and restrictions, licensing → section 9Uniform non-tariff measuresSingle list of goods for trade with third countriesIssuing licenses; temporary unilateral measuresMinistry of Industry and Trade of Russia (Minpromtorg)
Technical regulation → section 9Uniform mandatory requirementsTechnical regulations, uniform forms and registers, the EAC markRequirements for products on the unified list that no Union regulation covers; state controlRosaccreditation (Federal Service for Accreditation): accreditation and registers
Indirect taxes → section 8AgreedDestination principle and the collection procedureVAT and excise ratesFederal Tax Service of Russia; FCS of Russia for imports from third countries
Recycling fee → section 10NationalThe obligation is set by law; amounts and procedure by the Russian GovernmentFCS of Russia, Federal Tax Service of Russia
Electronic passports and vehicle registration → section 10Uniform procedure for EPTS systemsProcedure for the operation of electronic passport systemsState registrationMinistry of Internal Affairs of Russia (State Traffic Safety Inspectorate)
Traceability → section 11Union mechanismList of traceable goodsNational traceability systemFederal Tax Service of Russia
Labeling with means of identification → section 11AgreedLabeling for the Union is introduced by the EEC CouncilNational labeling of goods on the listMinistry of Industry and Trade of Russia and supervisory authorities
Labor migration → FAQCooperation through policy coordinationWork without a work permitRegistration for stays over 30 days, labor regulationMinistry of Internal Affairs of Russia
Liability for customs violations → section 12National, with Union-specific featuresTreaty of July 5, 2010: which state's law applies, no double liability for the same offenseDefinitions of offenses, penalties, procedure for imposing liabilityCustoms authorities and courts

Customs clearance → Customs operations; certification → Certification; classification and disputes → Legal support.

Is there a customs border between EAEU countries?#

In brief: No: Union goods move between member states without customs declaration and without state control — transport, sanitary and epidemiological, veterinary, and quarantine phytosanitary — except as provided by the EAEU Treaty. Indirect tax reporting and post-release customs control remain in place.

Goods from third countries are under customs control from the moment they cross the customs border of the Union; declaration and release often take place at an inland customs office, to which the goods are carried under the customs procedure for transit. Goods acquire the status of Union goods on release for internal consumption. The exception is conditionally released goods: goods released with exemptions that carry restrictions on their use and disposal; goods for which compliance with prohibitions and restrictions is confirmed after release; and goods released at rates below the CCT. Foreign goods placed under other procedures do not have this status, while Union goods in transit retain it. In mutual trade, veterinary control may be carried out within the customs territory of the Union, and quarantine phytosanitary control when products subject to quarantine are moved from one member state to another.

In Russia, mutual trade requires a statistical form recording the movement of goods: it is filed by the Russian party to the transaction (or, where there is no transaction, by the person who had the right to own, use, or dispose of the goods), regardless of value, through the personal account on the FCS of Russia website, no later than the 10th business day of the month following the month of dispatch or receipt. This is a separate statistical obligation, not a substitute for a declaration. After import, customs control may be carried out within 3 years of release, and goods already in the territory of the Union are checked if there is information that Union law was violated when they were imported.

Common mistakes: “it's a union, so no paperwork is needed” (companies and individual entrepreneurs must file the statistical form and tax documents); confusing customs transit of third-country goods with mutual trade in Union goods.

Table 6. Control over the movement of goods in the EAEU.

Type of controlWhere it appliesWho carries it out in RussiaPrimary source
CustomsFrom the customs border to release, including inland customs offices; after release, for up to 3 yearsFCS of Russia
Sanitary and quarantineBorder crossing points on the customs border of the Union and rail interchange stationsRospotrebnadzor (Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing)
VeterinaryCustoms border and customs territory of the UnionRosselkhoznadzor (Federal Service for Veterinary and Phytosanitary Surveillance)
Quarantine phytosanitaryCustoms border; when products subject to quarantine are moved between member states, at the place of destinationRosselkhoznadzor
TraceabilityIn circulation after importFederal Tax Service of Russia
Labeling with means of identificationBefore being placed on the market and while in circulationSupervisory authorities for each product group
Tax (indirect taxes)After import from a member stateFederal Tax Service of Russia

Multimodal transportation and temporary storage warehouses (TSW) → Logistics services; transit clearance → Customs operations.

Are import duties the same in all EAEU countries?#

In brief: The general rule: the import customs duty rates of the Common Customs Tariff of the EAEU are uniform and do not depend on the persons involved, the type of transaction, or other circumstances; the CCT and the single CN FEA EAEU were approved by EEC Council Decision No. 80 of September 14, 2021. The exception: an acceding state applies rates below the CCT for goods on a list approved by the EEC — Kazakhstan has such a list under its WTO commitments.

Both the EEC Council and the EEC Board amend the nomenclature and the tariff; the current version is published on the EEC website. Advance classification rulings are valid in the territory of the member state whose customs authorities issued them; EEC decisions on the classification of specific types of goods are binding throughout the Union. Goods released at rates below the CCT are conditionally released: they may be used only in the state of release and acquire the status of Union goods once the difference up to the CCT rates has been paid. The CCT does not cover import VAT and excise taxes, customs fees, or the recycling fee — these are set by each member state; import duties paid are distributed among the member states' budgets according to the allocation ratios set by the Treaty.

Step by step: how to find the import duty rate as of the date of import

  1. Determine the CN FEA EAEU code.
  2. Find the rate in the current version of the CCT.
  3. Check for amendments made by decisions of the EEC Board and the EEC Council.
  4. Check derogations, exemptions, quotas, and preferences under EEC lists and Union agreements.
  5. Check safeguard, anti-dumping, and countervailing measures.
  6. Factor in VAT, excise taxes, customs fees, and the recycling fee.
  7. Verify everything as of the date of import.

Table 7. Payments and measures on imports from third countries.

Payment or measureLevelWho sets itPrimary source
Import duty under the CCTEAEUEEC: the tariff was approved by the Council; amendments are made by the Board and the Council
Rates below the CCT for an acceding stateMember stateThe EEC approves the list
Tariff exemptionsEAEUEEC Council
Tariff quotasEAEUEEC Board
Tariff preferences and free trade regimeEAEUEEC Council; Union agreements
Safeguard, anti-dumping, and countervailing dutiesEAEUEEC Board
Import VAT and excise taxesMember stateCustoms payments under the EAEU Customs Code; rates under the Russian Tax Code
Customs feesMember stateLegislation of the member state
Recycling feeRussiaFederal Law No. 89-FZ; amounts and procedure set by the Russian Government

Table 8. Status of goods, country of origin, and country of dispatch.

ConceptWhat it meansWhat it affectsHow it is evidenced
Status of Union goodsGoods produced in the Union or goods that have acquired this status, for example on release for internal consumptionMovement between member states without declarationThere is no single document; for transit through third countries, the documents are determined by the EEC
Non-preferential originThe country where the goods were wholly obtained or sufficiently processed under EAEU rulesTariff and non-tariff measures, market protection, origin marking, public procurement, statisticsDeclaration or certificate of origin; for imports, the certificate is issued by an authority of the country of origin
Preferential originOrigin under the rules on preferences or under an agreementTariff preferencesCertificate under those rules or that agreement
Country of dispatchThe country where the international carriage beganStated in the declaration; does not affect the procedure for customs operationsTransport documents

We will calculate the payments for your goods → Customs operations (“Customs payment calculation and optimization”).

How are VAT and excise taxes paid in trade between EAEU countries?#

In brief: In mutual trade in goods, indirect taxes are levied under the destination principle (Article 72 of the EAEU Treaty), and the procedure is set by the Protocol on the Procedure for Levying Indirect Taxes and the Mechanism for Monitoring Their Payment in the Export and Import of Goods, Performance of Work, and Provision of Services (Annex No. 18 to the Treaty). When goods are imported into Russia from a member state, the tax is collected by the Federal Tax Service of Russia, not by customs.

The mechanisms differ: on imports from third countries, VAT and excise taxes are part of customs payments and are paid to customs before release; in mutual trade, the tax is paid to the tax authority where the company is registered. The exception: excise taxes on goods subject to excise stamps are collected by customs.

Importing into Russia from an EAEU member state, step by step.

  1. For road shipments, submit an advance notice of delivery (DOPP) in the expected-delivery confirmation system (SPOT) no later than 2 calendar days before import, and make a security payment unless you are exempt: since July 1, 2026, goods without a DOPP and a QR code are not allowed through, and the payment is credited toward VAT.
  2. Record the goods in your accounts and calculate VAT and, where applicable, excise taxes at the rates set by the Russian Tax Code.
  3. No later than the 20th day of the month following the month in which the goods were recorded in your accounts (for leasing, the month in which the payment under the contract falls due), pay the tax and file the indirect tax return, the application for the import of goods and payment of indirect taxes, and the documents listed in paragraph 20 of the Protocol: the contract, a bank statement, transport documents, and VAT invoices.
  4. Obtain the tax authority's mark on the application: the seller needs it to confirm the zero rate.

The return form was approved by Federal Tax Service Order No. КЧ-1-3/299@ of May 8, 2026, and has applied since July 31, 2026. The application for import is filed either on paper in four copies together with an electronic copy, or in electronic form only, with an electronic signature, as provided by the Protocol itself.

Exports from Russia to a member state are zero-rated for VAT and exempt from excise taxes once the export is confirmed: the documents must be submitted within 180 calendar days of the date of shipment; otherwise, the tax is paid for the period in which the goods were shipped and deducted once the export is confirmed. Third-country goods released for internal consumption in another member state and then brought into Russia are taxed under the general procedure for mutual trade: the concept of “import of goods” does not depend on origin, and where the seller is from a third country, another document confirming the value and an information notice are submitted instead of a VAT invoice. Special cases — intermediaries, supplies through a third member state, leasing, tolling (customer-supplied raw materials), and the place of supply of work and services — are governed by the same Protocol.

Typical importer mistakes: missing the deadline (the 20th), getting the tax base wrong, and importing by road without a DOPP. Fine amounts are not covered here.

Table 9. VAT and excise taxes in different transaction scenarios.

ScenarioWho administersWhere and when it is paidDocumentPrimary source
Import from a third countryFCS of RussiaTo customs before the goods are releasedGoods declaration
Import into Russia from a member stateFederal Tax Service of RussiaNo later than the 20th day of the month following the month the goods were recorded; for road shipments, a DOPP and a security payment before importDOPP; indirect tax return and application for import
Export from Russia to a member stateFederal Tax Service of RussiaZero rate if confirmed within 180 calendar daysVAT return and documents under para. 4 of the Protocol
Third-country goods released in another member state and brought into RussiaFederal Tax Service of RussiaGeneral procedure for mutual trade; for road shipments, SPOT requirementsIndirect tax return and application for import
Work and servicesTax authority of the state where they are suppliedIn the state of supply, under its legislationVAT return; contract and documents confirming performance of the work

Calculating payments on imports from third countries → Customs operations; advice → Legal support.

Is an EAEU certificate or declaration of conformity valid in every member state?#

In brief: Yes: products that comply with a Union technical regulation (TR CU or TR EAEU) and have passed the conformity assessment procedures it sets out circulate in all member states without additional requirements or repeat assessment; this rule does not extend to sanitary, veterinary-sanitary, and quarantine phytosanitary measures.

Conformity assessment takes the form of state registration, testing, confirmation of conformity, and examination; mandatory confirmation of conformity comes in two forms — declaration and certification. Uniform document forms are approved by the EEC, and products are marked with the single mark of product circulation, “EAC” (“Eurasian Conformity”).

A certificate is issued by a certification body that is accredited and included in the Union's unified register of conformity assessment bodies; the applicant may apply to any such body in any member state. A declaration is adopted by the applicant itself and registered by an authorized body: in Russia, by Rosaccreditation, including through its declaration registration service; declarations under TR CU 006/2011 are registered only by a certification body. The EEC unified register is compiled from national segments: a document is entered in the segment of the state where it was issued or registered.

A state registration certificate (SGR) is issued for specialized food products and novel foods, as well as for products in Section II of the Unified List of Goods Subject to State Sanitary and Epidemiological Surveillance: disinfectants, household chemicals, potentially hazardous substances, water treatment products, certain personal hygiene products, and articles intended for contact with food; in Russia, it is issued by Rospotrebnadzor. Licenses for goods on the single list of goods subject to non-tariff measures in trade with third countries are issued by the Ministry of Industry and Trade of Russia; the relevant sectoral agencies do not issue licenses — they approve their issuance or issue opinions. A notification of the characteristics of encryption (cryptographic) products is a manufacturer's notice that is registered by the approving authority of a member state and entered in the Union's unified register of notifications.

How to check a certificate or declaration in the register:

  1. Choose the register: for a Russian document, the Rosaccreditation register; for a document from another member state, the Union's unified register.
  2. Enter the number (“ЕАЭС RU С-…” for a certificate, “ЕАЭС N RU Д-…” for a declaration) or search for the entry by product, manufacturer, or INN (taxpayer ID).
  3. Check the status: valid documents have the status “valid” or “renewed,” and certificates may also be “extended”; the statuses “suspended,” “terminated,” “archived,” and “invalid” call for further checking.
  4. Compare the applicant, manufacturer, product, and CN FEA codes with your own documents, and check the validity period and the certification body.

Table 10. Permits and approvals for imports into Russia.

DocumentWho issues or registers itWhere it is validWhere to checkTypical mistake
Certificate of conformity under TR EAEU/TR CUAccredited certification body from the unified register of bodiesAll member statesRosaccreditation register; Union unified registerIssued for different goods or a different code
Declaration of conformityAdopted by the applicant, registered by RosaccreditationAll member statesRosaccreditation register; Union unified registerExpired, or no entry in the register
SGRRospotrebnadzorAll member statesRegister of certificates (fp.crc.ru)Issued to a different applicant
License for goods on the single listMinistry of Industry and Trade of RussiaRecognized by all member statesMinistry of Industry and Trade of RussiaConfusing a license with an approving authority's opinion
Notification for encryption productsApproving authority of a member stateAll member statesUnified register of notificationsImporting under a notification issued for different goods
Veterinary certificateCompetent authority of the country of dispatch; Rosselkhoznadzor issues import permits and exercises controlUniform forms are approved by the EECVetIS federal state information systemConfusing it with an SGR
Phytosanitary certificateAuthorized body of the country of dispatch; Rosselkhoznadzor controls importsMutually recognized by the member statesArgus-Fito federal state information systemConfusing it with an SGR

We will determine which document your goods need and arrange to obtain it through accredited bodies → Certification.

How do you import a car into Russia from another EAEU country, and what should you check before buying?#

In brief: The outcome depends on the car's status (Union goods or foreign goods, including goods conditionally released at rates below the CCT), on the purpose of import (an individual importing for personal use, or a legal entity, individual entrepreneur, or individual importing not for personal use), and on the dates of release, import, and submission of the recycling fee calculation. A car with the status of Union goods is not declared again in Russia, but national payments and procedures still apply.

Scenario (a): the car was imported from a third country and released for internal consumption in another member state. If duty was paid at rates below the CCT under an accession treaty, the car is conditionally released: it remains foreign goods, may be used only in the state of release, and acquires the status of Union goods once the difference up to the CCT rates has been paid. If the rates differed from the CCT or from the unified rates for personal use, or if exemptions were applied, documents from the customs authority of the country of release are attached to the recycling fee calculation; for a car released at CCT rates, since April 1, 2024, the fee has been calculated taking into account the difference in duty, VAT, and excise tax based on the list of average model prices published by the Ministry of Industry and Trade of Russia.

Scenario (b): the car was in use and registered in another member state. No declaration is required in Russia, but the recycling fee calculation must be submitted to a customs authority no later than the 5th business day after crossing the border, and no later than the vehicle's state registration.

The recycling fee is a national Russian payment: the obligation to pay it for every vehicle imported into Russia is established by Article 24.1 of Federal Law No. 89-FZ of June 24, 1998, and the amounts and procedure by Russian Government Decree No. 1291 of December 26, 2013, “On the Recycling Fee for Wheeled Vehicles (Chassis) and Their Trailers and on Amendments to Certain Acts of the Government of the Russian Federation” (current version as amended by Decree No. 89 of February 6, 2026). If the person who imported the car did not pay the fee, the obligation passes to the buyer in Russia. Rates and amounts are not given here: see the article on the recycling fee.

Registration requires an electronic vehicle passport (EPTS) with “active” status: registration is refused if an EPTS has been issued but the status has not been assigned. The status is assigned once information on the release of the goods and on payment of the recycling fee has been received; only a vehicle registered with the state is allowed on the road. Under EEC Board Decision No. 122 of September 22, 2015, EPTSs are issued by manufacturers and by authorized organizations from the unified register, and customs authorities enter information on release and on payment of the fee. Safety is confirmed under the Customs Union technical regulation “On the Safety of Wheeled Vehicles” (TR CU 018/2011): for a vehicle type, by vehicle type approval (OTTS); for an individual car, by a vehicle design safety certificate (SBKTS); documents issued in one member state are valid in all of them.

Risks: schemes in which the car is registered in the name of citizens of another state, refusal of registration, additional assessment of payments, and demands for top-up payments. Instructions for avoiding payments are not provided here.

Checklist: before buying a car imported through the EAEU

  1. Find out the car's status: Union goods or foreign goods, including conditionally released goods.
  2. Check the EPTS status by VIN, chassis number, or body number: status information is provided free of charge to anyone, while an extract with the contents of the passport is available to the owner — ask the seller for it.
  3. Request the customs release documents from the country of first import.
  4. Check that the fee has been paid using the FCS of Russia service “Information on the Recycling Fee” (data on vehicles imported since April 1, 2022), and check the customs clearance using the service “Information on Customs Clearance of Passenger Cars Imported into the Territories of EAEU Member States.”
  5. Review the ownership and registration history, including through the vehicle check service on the Gosuslugi public services portal.

If you have already received a demand for a top-up payment, see the section “Where do you turn if a dispute involves EAEU law…”.

Table 11. Importing a car into Russia: scenarios.

ScenarioCustoms clearance in RussiaRecycling feeDocuments for registrationPrimary source
Released for internal consumption in a member state, status of Union goodsNo repeat declaration requiredCalculation submitted to a customs authority no later than the 5th business day after import and no later than registrationEPTS with “active” status, proof of ownership, proof of payment of the state fee, and a roadworthiness inspection certificate (diagnostic card) for vehicles over 4 years old
Conditionally released in a member state at rates below the CCTThe difference up to the CCT rates must be paid; until then, the car is foreign goodsPaid; documents from the customs authority of the country of release are attachedThe same documents
From a third country under customs transit through a member stateDeclaration and release at a customs authority in RussiaCalculation submitted together with the declaration before releaseThe same documents; customs transmits the release information to the EPTS

Calculating the cost of importing a car → Customs operations (“Turnkey vehicle customs clearance for individuals and companies”). Delivering the car to the client → Logistics services. Recycling fee rates and calculation are covered in the article “Russia's car recycling fee in 2026: rates, the 160 hp threshold, and the outlook to 2030”.

Does it pay to clear goods in another EAEU country and then bring them into Russia?#

In brief: It depends on three factors: the rates and any derogations or exemptions in the country of release; logistics and storage; and Russian requirements for the goods (labeling, traceability, prohibitions and restrictions). CCT import duty rates are the same for all member states. Practical takeaway from Senateks: in most cases, savings from “cheaper customs clearance” do not materialize, and they cannot be promised.

Differences can arise in the following areas: rates below the CCT in an acceding state, national exemptions from taxes and customs fees in the country of release, the intensity of customs value control (each state defines its own risk management system), logistics, storage, and insurance. For goods consumed in Russia, VAT makes no difference: the seller applies the zero rate, and the buyer pays VAT to the Federal Tax Service of Russia at the rates set by the Russian Tax Code. A customs representative performs customs operations in the territory of the member state whose customs authority included it in the register (Article 401 of the EAEU Customs Code): inclusion in the Russian register does not entitle it to clear goods in other member states.

Russian requirements continue to apply even when the goods are released in another member state: prohibitions and restrictions, mandatory labeling for goods on the Russian Government's list, and traceability for goods on the EEC list, including goods imported from member states. After import, the FCS of Russia may verify the accuracy of the declared information, including customs value and origin, if it has information about a violation; the Federal Tax Service of Russia monitors payment of indirect taxes; and the customs and tax authorities of the member states exchange information.

Practical takeaway from Senateks on what supervisory authorities pay particular attention to: understated customs value, nominal paperwork routed through an intermediary, and goods released at rates below the CCT.

Questions to ask before signing a contract:

  1. What is the status of the goods, and who is the importer from the third country?
  2. Were rates below the CCT or exemptions applied, and will a top-up payment be required on import into Russia?
  3. Who prepares the documents, and in whose name?
  4. Which Russian requirements (labeling, traceability, permits and approvals) apply?

Table 12. Clearance in Russia vs. release in another member state.

Cost item or riskClearance in RussiaRelease in another member stateWhat to check
Import dutyUnder the CCTUnder the CCT; the exception is Kazakhstan's reduced rates under its WTO listWhether the code is on the list and whether a top-up to the CCT rate is required
VATUnder the Russian Tax Code, paid to customsOn release, under the law of the country of release; on import into Russia, VAT paid to the Federal Tax Service of RussiaPayment of VAT to the Federal Tax Service and the deduction procedure
National feesRecycling fee in RussiaFees in the country of release do not replace the Russian feeCalculation of the fee on import into Russia
Permits and approvalsRosaccreditation registerRecognized if issued under a Union technical regulationStatus of the entry in the register of the country of registration or in the Union unified register
Labeling and traceabilityFor goods on the listsFor goods on the lists, on import into RussiaWhether the goods are on the lists
Risk of a post-import auditYesYesValue, origin, status of the goods

We will compare clearance in Russia with release in another Union country → Customs operations. Logistics → Logistics services; cargo insurance → Insurance support.

Where do you turn if a dispute involves EAEU law: customs, a Russian court, or the EAEU Court?#

In brief: Disputes over additional assessments of payments, classification, customs value, origin, and documents are heard by the customs authorities and courts of Russia: for companies and individual entrepreneurs, the commercial (arbitrazh) courts; for private individuals, the courts of general jurisdiction. The Court of the Eurasian Economic Union hears disputes on the implementation of the Treaty, international treaties within the Union, and decisions of the Union bodies; a business entity may challenge a decision or action (inaction) of the EEC before it.

Post-release customs control may be carried out within 3 years from the date of release; the documents required for customs control must be kept for 5 years.

Appeals in Russia: decisions and actions of customs authorities may be appealed to the customs authorities and/or to a court, and a pre-trial procedure is not mandatory. A complaint is filed with the higher customs authority through the authority whose decision is being appealed (a decision of a customs post is appealed to the customs office), within 3 months; decisions of the FCS of Russia itself may be appealed only in court. Any person, including individuals, has the right to appeal.

Applying to the EAEU Court: a business entity — a legal entity or individual entrepreneur registered in a member state or in a third state — may claim that an EEC decision does not comply with the Treaty and/or international treaties within the Union, or may challenge an action (inaction) of the EEC, if these directly affect its rights in its business activities and violate rights granted to it by Union law. A prior application to the EEC is mandatory: the case may be brought before the Court if the Commission has taken no action within 3 months. An application fee is charged, the Court does not consider claims for damages, and individuals without individual entrepreneur status cannot bring a dispute before it.

Table 14. Where to turn in a dispute involving EAEU law.

SituationWhere to turnIs a pre-trial procedure required?Who may applyPrimary source
Additional assessment following post-release controlHigher customs authority and/or court: commercial (arbitrazh) court for companies and individual entrepreneurs, court of general jurisdiction for private individualsNoCompany, individual entrepreneur, individual
Dispute over classification or customs valueHigher customs authority and/or courtNoCompany, individual entrepreneur, individual
Demand for a top-up payment of the recycling feeHigher customs authority and/or courtNoCompany, individual entrepreneur, individual
Disagreement with a decision or action of the EECApplication to the EEC, then the EAEU CourtYes: an application to the EEC and a 3-month waitBusiness entity (legal entity, individual entrepreneur)
A provision of Union law needs clarificationEAEU Court (advisory opinion)A member state through its authorized bodies, a Union body; on employment matters, employees of Union bodies

Disputes with customs over EAEU rules: we will review your situation → Legal support (“Support with post-release customs audits,” “Pre-trial appeals against FCS decisions,” “Representation in commercial (arbitrazh) courts”). We handle disputes for companies and individuals, including car owners who have received a demand for a top-up payment.

EAEU terms and abbreviations#

The Union and its bodies

  • Eurasian Economic Union (EAEU) — an international organization of regional economic integration with international legal personality.
  • Treaty on the Eurasian Economic Union — the Union's founding treaty, signed May 29, 2014, in force since January 1, 2015.
  • Member state — a state that is a party to the Treaty; observer state — a state whose representatives attend meetings of the Union bodies by invitation without taking part in decision-making.
  • Supreme Eurasian Economic Council — the supreme body of the Union, made up of the heads of the member states or, where so authorized, heads of government.
  • Eurasian Intergovernmental Council — a Union body made up of the heads of government of the member states.
  • Eurasian Economic Commission (EEC) — the permanent regulatory body of the Union, consisting of the Council and the Board.
  • Court of the Eurasian Economic Union (EAEU Court) — the permanent judicial body that hears disputes on the implementation of Union law and provides clarifications.

Customs and tariff

  • EAEU Customs Code (EAEU CC) — the act establishing uniform customs regulation, in force since January 1, 2018.
  • Customs union — a form of integration with a single customs territory in which the CCT applies and duties and safeguard measures are not applied in mutual trade.
  • CN FEA EAEU (Russian: TN VED EAEU) — the single system for describing and coding goods, approved by EEC Council Decision No. 80 of September 14, 2021.
  • Common Customs Tariff of the EAEU (CCT EAEU) — the schedule of import duty rates for goods from third countries, approved by the same Decision No. 80.
  • Customs representative — a legal entity that performs customs operations on the instructions of a declarant in the territory of the member state where it is included in the register. Senateks LLC is included in the FCS of Russia register of customs representatives under No. 2123 (start of activity: June 18, 2026). Services → Customs operations.

Technical regulation and permits

  • EAEU technical regulation (TR EAEU) and Customs Union technical regulation (TR CU) — acts that establish mandatory requirements for products on the Union market.
  • Certificate of conformity — a document by which a certification body attests that a product conforms to a regulation; declaration of conformity — a document by which the applicant attests to this.
  • Single mark of product circulation on the Union market (“EAC”) — a designation indicating that products conform to the Union's technical regulations.
  • State registration certificate (SGR) — a document confirming the safety of certain products under the Uniform Sanitary and Epidemiological Requirements.
  • Notification of the characteristics of encryption (cryptographic) products — a manufacturer's notice that is registered by the approving authority and entered in the Union's unified register.

Vehicles

  • Electronic vehicle passport (EPTS) — a passport issued in the electronic passport system; registration in Russia requires an EPTS with “active” status.

Frequently asked questions about the EAEU#

How is the EAEU different from the European Union?
The EAEU has no single currency, no parliament, and no common foreign and security policy. In the European Union, the euro is the official currency of 21 of the 27 member states, the European Parliament is directly elected, and there is a common foreign and security policy.
Does a citizen of Kazakhstan, Kyrgyzstan, or Armenia need a work patent to work in Russia?
No: workers from member states do not need a work permit, and employers hire them without regard to restrictions designed to protect the national labor market (Article 97 of the EAEU Treaty).
Does the EAEU have a single currency?
No: the Treaty provides for an agreed monetary policy, and the Union budget is denominated in Russian rubles and funded by the member states' proportional contributions.
Do I need to file a customs declaration if I buy goods from a supplier in Belarus or Kazakhstan?
No, except as provided by the Treaty. The buyer pays VAT to the tax authority and files the application for import and the indirect tax return.
If goods from China are released in Kazakhstan, are they considered Kazakh goods?
No: the goods acquire the status of Union goods (unless they are conditionally released), but the country of origin is determined separately under the rules of origin.
Who pays VAT, and by when, if a Russian company buys goods from a supplier in Belarus?
The Russian buyer pays it to the tax authority where the company is registered, no later than the 20th day of the month following the month in which the goods were recorded in its accounts, together with the application for import and the indirect tax return. For road shipments, SPOT requirements apply.
Is a declaration of conformity registered in Kyrgyzstan or Armenia valid in Russia?
Yes, if it was adopted under a Union technical regulation and entered in the unified register. Check it in the Union's unified register: the Rosaccreditation register contains only the Russian segment.
Do I have to pay the recycling fee on a car brought into Russia from Kazakhstan, Kyrgyzstan, or Armenia?
Yes: the fee is paid on every vehicle imported into Russia, whatever country it comes from; the exceptions are listed in Article 24.1 of Federal Law No. 89-FZ.
Can Russian customs audit goods that entered the EAEU through another Union country?
Yes, if there is information that Union law was violated at import; the audit is carried out by the authority of the state where the audited person is registered, so the FCS of Russia audits Russian buyers and parties to transactions.
Can a customs representative on the FCS of Russia register clear goods in other EAEU countries?
No: it performs operations in the territory of the member state whose customs authority included it in the register (Article 401 of the EAEU Customs Code).

Where to check EAEU rules: official sources#

In brief: International treaties within the EAEU and decisions of the Union bodies are officially published on the Union's official website — the EAEU Legal Portal (docs.eaeunion.org) — and the date of posting there is deemed the date of official publication. Russian acts are officially published in Rossiyskaya Gazeta, the Collected Legislation of the Russian Federation, and on publication.pravo.gov.ru; agency websites and legal reference databases do not constitute official publication.

Table 15. Where to find official texts.

What you are looking forOfficial sourceWhat you will find there
Treaty and acts of EAEU bodiesdocs.eaeunion.org; eaeunion.orgTexts, dates of publication and entry into force
Draft EEC decisionsregulation.eaeunion.orgDrafts, public discussion, regulatory impact assessment
Areas of EEC workeec.eaeunion.orgLists and clarifications from EEC departments
EAEU Court case lawcourteurasian.orgRulings, advisory opinions, the Statute
Russian laws and decreespublication.pravo.gov.ru; pravo.gov.ruOfficial publication and texts with amendments
FCS of Russia guidance and registerscustoms.gov.ruGuidance, registers, verification services
Federal Tax Service of Russia forms and guidancenalog.gov.ruForms, formats, services
Registers of conformity documentsfsa.gov.ru; tech.eaeunion.org; fp.crc.ruCertificates, declarations, state registration certificates
Currency regulationcbr.ruBank of Russia regulations

How to check the current version: 1) check the status of the act; 2) confirm the date of entry into force; 3) check subsequent amendments; 4) take transitional provisions into account.

Ask a question about a specific shipment or car → Contacts.

This article is for reference only and does not constitute legal or tax advice.

Notes

66
  1. Treaty on the Eurasian Economic Union (Astana, May 29, 2014), Art. 1, paras. 1–2, Art. 7, para. 1; dates of signature and entry into force: document page — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026); text of Art. 1–7 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).

  2. Official EAEU website, “General Information” section: member states of the Union — https://eaeunion.org/#about-info (in Russian; accessed September 17, 2026).

  3. EAEU Treaty, Art. 2 (the concept of “customs union”), Art. 25, para. 1, Art. 32, Art. 46, Art. 51–53, Art. 72, para. 1 — https://docs.eaeunion.org/documents/236/8429/; EAEU Customs Code, Art. 1, paras. 1–2 — https://docs.eaeunion.org/documents/236/2895/ (all in Russian; accessed September 17, 2026).

  4. EAEU Treaty, Art. 72, para. 5, and Annex No. 18, para. 17 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf; EAEU Customs Code, Art. 47, para. 2, Art. 53, paras. 3–4, Art. 354, para. 4 — https://docs.eaeunion.org/documents/236/2895/; Federal Law No. 89-FZ of June 24, 1998, Art. 24.1 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102053807; Federal Law No. 283-FZ of August 3, 2018, Art. 4 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102478376 (all in Russian; accessed September 17, 2026).

  5. Federal Law No. 89-FZ of June 24, 1998, Art. 24.1, cl. 1 and 3 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102053807; Rules for Collecting the Recycling Fee (Russian Government Decree No. 1291 of December 26, 2013), para. 11.2 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102170683; Federal Law No. 283-FZ of August 3, 2018, Art. 20, Pt. 5 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102478376 (all in Russian; accessed September 17, 2026).

  6. Treaty on the Eurasian Economic Union (courtesy translation), Article 1 — https://docs.eaeunion.org/upload/iblock/3b2/0aq0urjrfygepanpcxgllxg9x68ce6bd/itia_05062014_doc.pdf (accessed September 17, 2026).

  7. EAEU Treaty — official publication in Russia: ratified by Federal Law No. 279-FZ of October 3, 2014; entered into force for the Russian Federation on January 1, 2015 — http://publication.pravo.gov.ru/document/view/0001201501160013 (in Russian; accessed September 17, 2026).

  8. EAEU Treaty, Art. 20, para. 1 (the Union budget is denominated in Russian rubles and funded by proportional contributions) and Art. 64 (agreed monetary policy, role of national currencies) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).

  9. EAEU Treaty, Art. 1, para. 1, Art. 4, Art. 5, Art. 7, para. 1, Section IX “Foreign Trade Policy” (Art. 33 et seq.) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).

  10. EAEU Treaty, Art. 8, para. 1, Art. 10, paras. 1–2 (as amended by the Protocol of March 15, 2018, in force since March 12, 2019), Art. 14, Art. 18, para. 1, Art. 19, para. 1; Regulation on the EEC (Annex No. 1), para. 11 — https://docs.eaeunion.org/documents/236/8429/; Protocol of March 15, 2018 — https://docs.eaeunion.org/documents/236/562/ (all in Russian; accessed September 17, 2026).

  11. Charter of the Commonwealth of Independent States (Minsk, January 22, 1993), Art. 1, 7, 32 — https://eccis.org/document/187; Federal Law No. 25-FZ of January 2, 2000, “On Ratification of the Treaty on the Establishment of the Union State” (the Treaty was signed on December 8, 1999, by the Russian Federation and the Republic of Belarus) — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102063850; United Nations Economic Commission for Europe — https://unece.org/ru (all in Russian; accessed September 17, 2026).

  12. EAEU Treaty, Art. 109, paras. 1–4 — https://eec.eaeunion.org/upload/medialibrary/158/St.-109.pdf; Regulation on the Status of an Observer State at the EAEU (Supreme Council Decision No. 8 of May 14, 2018, as amended by Supreme Council Decision No. 21 of December 10, 2021), paras. 11–12 — https://docs.eaeunion.org/documents/328/3647/; EEC, “On the Status of an Observer State” — https://eec.eaeunion.org/comission/department/dep_razv_integr/mezhdunarodnoe-sotrudnichestvo/o-statuse-gosudarstva-nablyudatelya.php (all in Russian; accessed September 17, 2026).

  13. EAEU Treaty, Art. 2 (definitions of “member states,” “third party,” and “international treaties of the Union with a third party”), Art. 6, Art. 25, para. 1 — https://docs.eaeunion.org/documents/236/8429/; Free Trade Agreement between the EAEU and the Islamic Republic of Iran of December 25, 2023 (in force since May 15, 2025) — https://docs.eaeunion.org/documents/238/7903/ (all in Russian; accessed September 17, 2026).

  14. Treaty on the Accession of the Republic of Armenia to the EAEU Treaty of October 10, 2014 (in force since January 2, 2015) — https://docs.eaeunion.org/documents/236/9683/; Treaty on the Accession of the Kyrgyz Republic of December 23, 2014 (in force since August 12, 2015) — https://docs.eaeunion.org/documents/236/1400/ (all in Russian; accessed September 17, 2026).

  15. Supreme Council Decision No. 9 of May 14, 2018 (Moldova; published and in force since May 16, 2018) — https://docs.eaeunion.org/documents/328/3648/; Supreme Council Decision No. 13 of December 11, 2020 (Cuba; in force since January 12, 2021) — https://docs.eaeunion.org/documents/368/5598/; Supreme Council Decision No. 14 of December 11, 2020 (Uzbekistan; in force since January 12, 2021) — https://docs.eaeunion.org/documents/368/5599/; Supreme Council Decision No. 17 of December 26, 2024 (Iran; in force since January 13, 2025) — https://docs.eaeunion.org/documents/242/9799/; EEC Board Order No. 119 of July 28, 2026 (draft Supreme Council decision annulling Moldova's observer status) — https://docs.eaeunion.org/documents/464/10826/ (all in Russian; accessed September 17, 2026).

  16. EEC, “EAEU Trade Agreements” — https://eec.eaeunion.org/comission/department/dotp/torgovye-soglasheniya/; agreement pages on the EAEU Legal Portal: Vietnam — https://docs.eaeunion.org/documents/238/1639/, Serbia — https://docs.eaeunion.org/documents/238/4757/, Iran — https://docs.eaeunion.org/documents/238/7903/, Mongolia — https://docs.eaeunion.org/documents/238/10063/, Singapore — https://docs.eaeunion.org/documents/238/4707/, Indonesia — https://docs.eaeunion.org/documents/238/10406/, UAE — https://docs.eaeunion.org/documents/238/10065/ (all in Russian; accessed September 17, 2026).

  17. EEC, “EAEU–Iran: Full-Fledged Free Trade Agreement Enters into Force” (May 15, 2025; preferential access for 90% of the commodity nomenclature) — https://eec.eaeunion.org/news/eaes-iran-vstupilo-v-silu-polnoformatnoe-soglashenie-o-svobodnoy-torgovle-/; Interim Agreement of May 17, 2018 (in force since October 27, 2019) — https://docs.eaeunion.org/documents/238/3675/ (all in Russian; accessed September 17, 2026).

  18. EAEU Treaty, Art. 2 (definition of “customs union”), Art. 1, Art. 25, para. 1 — https://docs.eaeunion.org/documents/236/8429/ and https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).

  19. EAEU Treaty, Art. 99, paras. 1–2 (transitional provisions), Art. 52 — https://docs.eaeunion.org/documents/236/8429/; EEC, “Technical Regulations in Force” — https://eec.eaeunion.org/comission/department/deptexreg/tr/TRVsily.php (all in Russian; accessed September 17, 2026).

  20. Official EAEU website, “History” section: Treaty on the Establishment of the Single Customs Territory and the Formation of the Customs Union of October 6, 2007; the Customs Union began operating in January 2010 — https://eaeunion.org/#about-history; EAEU Treaty, Art. 99, Art. 101, Art. 113, and Annex No. 33 — https://docs.eaeunion.org/documents/236/8429/ (all in Russian; accessed September 17, 2026).

  21. Treaty on the EAEU Customs Code of April 11, 2017 (the EAEU Customs Code is Annex No. 1; in force since January 1, 2018; Annex No. 2 terminated the application of the Treaty on the Customs Code of the Customs Union of November 27, 2009) — https://docs.eaeunion.org/documents/236/2895/; EEC, “EAEU Customs Code” — https://eec.eaeunion.org/comission/department/dep_tamoj_zak/tk_eaes.php (all in Russian; accessed September 17, 2026).

  22. EEC Council Decision No. 80 of September 14, 2021, “On Approval of the Single Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union, and on Amending and Repealing Certain Decisions of the Council of the Eurasian Economic Commission,” paras. 1 and 4, Annex No. 2, para. 1 (published October 6, 2021; in force since January 1, 2022) — https://docs.eaeunion.org/documents/386/6099/; current version of the CN FEA and the CCT with a list of amending decisions of the EEC Board and Council — https://eec.eaeunion.org/comission/department/catr/ett/ (all in Russian; accessed September 17, 2026).

  23. Regulation on the Eurasian Economic Commission (Annex No. 1 to the EAEU Treaty), para. 13 (decisions are binding and directly applicable; orders are organizational and administrative; recommendations are not binding), paras. 16–19 (entry into force, retroactive effect, publication) — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).

  24. EAEU Treaty, Art. 6, paras. 1–4 — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).

  25. Constitution of the Russian Federation, Art. 15, Pt. 4, and Art. 79 — http://publication.pravo.gov.ru/Document/View/0001202210060013; Federal Law No. 101-FZ of July 15, 1995, “On International Treaties of the Russian Federation,” Art. 5 — http://www.kremlin.ru/acts/bank/8063; EAEU Customs Code, Art. 1, para. 5 — https://docs.eaeunion.org/documents/236/2895/; Federal Law No. 289-FZ of August 3, 2018, Art. 1, Pt. 1, Art. 4, Pts. 1, 2, 4–6 — http://pravo.gov.ru/proxy/ips/?docbody=&nd=102479197 (all in Russian; accessed September 17, 2026).

  26. Regulation on the Eurasian Economic Commission (Annex No. 1 to the EAEU Treaty), para. 15 (as amended by the Protocol of March 31, 2022) — https://docs.eaeunion.org/documents/236/8429/; EEC, “Regulatory Impact Assessment” — https://eec.eaeunion.org/comission/department/dobd/advpred/ria.php; EAEU Portal of Draft Regulatory Legal Acts — https://regulation.eaeunion.org/ (all in Russian; accessed September 17, 2026).

  27. Statute of the Court of the Eurasian Economic Union (Annex No. 2 to the EAEU Treaty), paras. 39, 43–47, 49, 61–63, 96, 98–100, 102 — https://courteurasian.org/upload/iblock/acd/b3l3aoybe97n6gj8l399gbhssb02yn3u/%D0%A1%D1%82%D0%B0%D1%82%D1%83%D1%82%20%D0%A1%D1%83%D0%B4%D0%B0%20%D0%95%D0%90%D0%AD%D0%A1.pdf; EAEU Court, “Competence” — https://courteurasian.org/about_the_court/competence/ (all in Russian; accessed September 17, 2026).

  28. EAEU Treaty, Art. 2 — definitions of “single policy,” “agreed policy,” and “coordinated policy” — https://eec.eaeunion.org/upload/medialibrary/ef8/ixygbob0o9pvcm5vjrb0sl4vj4pgoiq7/dogovor_o_eaes_2024.pdf (in Russian; accessed September 17, 2026).

  29. EAEU Treaty, Art. 28, paras. 2–3, Art. 29 — https://docs.eaeunion.org/documents/236/8429/ (in Russian; accessed September 17, 2026).

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  32. EAEU Treaty, Art. 51, para. 1, Art. 52, paras. 1–2, Art. 53, paras. 2 and 4–5 — https://eec.eaeunion.org/upload/files/deptexreg/acts_general/%D0%94%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D1%80%20%D0%A0%D0%B0%D0%B7%D0%B4%D0%B5%D0%BB%20X.pdf; Protocol on Technical Regulation (Annex No. 9), paras. 2, 3, 5, 6 — https://eec.eaeunion.org/upload/files/deptexreg/acts_general/%D0%94%D0%BE%D0%B3%D0%BE%D0%B2%D0%BE%D1%80_%D0%9F%D1%80%D0%B8%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D0%B5%20N%209.pdf; Customs Union Commission Decision No. 711 of July 15, 2011 (single mark of circulation “EAC”) — https://docs.eaeunion.org/documents/193/854/; EEC Board Decision No. 293 of December 25, 2012 (uniform forms of the certificate and the declaration) — https://docs.eaeunion.org/documents/277/9229/ (all in Russian; accessed September 17, 2026).

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Related service: Customs operations