Abstract: The subject of the study is the theoretical foundations of customs control after the release of goods: its subject, principles and functions. The authors analyze the definitions of the concept of "customs control after the release of goods" existing in science and in legislation. Special attention is paid to the relevance of the application of this type of customs control at the present time due to the increased risk of violation of the customs legislation of the EAEU and the legislation of the Russian Federation on customs regulation in connection with the shortening of the release period of goods and a decrease in control measures carried out at border checkpoints. The purpose of the work is a comprehensive study of the theoretical aspects of customs control after the release of goods, as well as the formation of a holistic view of this type of customs control by formulating the concept and supplementing the system of principles of the legal rules under study. The authors used general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction and others. In particular, the methods of analysis and synthesis made it possible to summarize the conclusions of various scientific approaches to the proposed topic, as well as formulate specific conclusions. The study defines: "customs control after the release of goods", "administrative and legal regulation of customs control after the release of goods". It is proposed to include a new principle in the system of principles of this type of customs control, reflecting current trends in interaction between customs authorities and foreign trade participants, aimed at respecting the public interests of customs authorities, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging their conscientious behavior - the principle of reciprocity. Reciprocity in the implementation of customs control after the release of goods allows customs authorities to effectively carry out verification measures shifted to the stage after the release of goods. Participants in foreign economic activity, in turn, this allows them to speed up customs operations before the release of goods.

Abstract: The subject of the study is legal incentives that regulate customs legal relations and encourage subjects of foreign economic activity to behave lawfully. The object of the study is the social relations arising in the process of moving goods across the customs border of the EAEU, regulated by the norms of customs law. The subject of the study is the norms of law that encourage persons initiating the movement of goods and subjects of activity in the field of customs affairs to conscientiously comply with customs legislation and mutually beneficial cooperation with customs authorities. The relevance of the study is confirmed by the Strategy for the Development of the Customs Service of the Russian Federation until 2030, according to which the strategic goal of the development of the Federal Customs Service is the formation of a customs service that is invisible to law-abiding businesses and effective for the state. To achieve this goal, the guidelines for its achievement are outlined, including the creation of competitive advantages for bona fide participants in foreign economic activity and authorized economic operators who stimulate the development of foreign economic activity. General scientific research methods were used in the work, such as the method of system analysis and synthesis of scientific knowledge, the method of dialectical cognition, the logical method, as well as comparative legal and formal-logical methods. In the results of the conducted research, we formulate the following main provisions on legal incentives governing customs legal relations: 1. The role of legal incentives in customs legislation will increase, since the creation of competitive advantages for bona fide participants in foreign economic activity is one of the strategic goals of the Federal Customs Service until 2030. Stimulating norms make it possible to achieve mutual benefits for the state and business, therefore, the future belongs to them.
2. Legal incentives include: 1) obtaining a special status, since upon voluntary compliance with the conditions for inclusion in the special status register established by the customs legislation of the EAEU, a legal entity receives privileges inaccessible to persons without such status, the amount of which depends on the type of certificate received; 2) categorization of participants in foreign economic activity into risk levels (in essence, the scale of control measures applicable to them) depending on compliance with lawful actions beneficial to the state;
3) voluntary notification by the declarant (customs representative) of the fact of an offense committed by him before the customs authorities begin verification measures as an opportunity to be released from administrative responsibility.

Abstract: The subject of the study is the legislation of the EAEU member states on administrative offenses in the field of customs. A comparative analysis of the norms on administrative responsibility for non-declaration of goods operating in the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan and the Kyrgyz Republic is carried out. The comparison of the list of administrative offenses in the field of customs affairs provided for by the national legislation of the Russian Federation and the Kyrgyz Republic was carried out. The relevance of the research topic is due to the fact that unified customs regulation is carried out on the territory of the EAEU, but administrative responsibility for violation of customs regulations is regulated by the national legislations of the EAEU members. At the same time, the sanctions and the list of compositions in each state differ significantly. The disproportionality of administrative penalties provided for by the administrative legislations of the EAEU member states has been established, and the need for unification of the composition of administrative offenses in the field of customs affairs, i.e. the establishment of a general list of articles providing for administrative liability for violation of customs rules, has also been identified. The importance of legal regulation of administrative responsibility in the field of customs in the EAEU states is underestimated, despite the fact that the institute of administrative responsibility is an effective tool for ensuring compliance with the customs legislation of the EAEU and national legislation on customs regulation. The directions of unification of legislation on administrative responsibility in the field of customs affairs in the EAEU states are formulated.