Confirmation of the Legality of Applying a Zero VAT Rate and Exemption from Excises when Exporting Goods to the EAEU Member States

Abstract

The article analyzes the changes in the procedure for confirming the zero VAT rate in the procedure for customs export on the territory of the Eurasian Economic Union. The author considers the provisions introduced by the Federal Law (№ 173-FZ) The article highlights the most significant innovations of the simplifying amendments to the process of confirming the zero VAT rate for carriers of exported goods: the obligation to stamp customs authorities on a number of transport documents is cancelled. The issues of ensuring the unification of standards and certification of products, improving measures for the protection of intellectual property rights, taking into account the increase in the digital exchange of information between the countries — participants of the EAEU, are considered.