Scientific & Practical Journal
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Dear readers, we are pleased to present the ninth issue of the journal “LOGISTICS” for 2026. The issue features articles that not only reflect current industry trends but also provide practical guidance for managerial decision‑making.
Dear readers! You are holding the combined issue of the “LOGISTICS” journal, in which we have collected materials for July and August 2026. It brings together practice and theory, applied solutions and bold methodological explorations.
Dear readers! We are pleased to present you with the sixth issue of the journal for 2026, in which the theory and practice of logistics are explored in a variety of relevant areas. This issue is truly multifaceted, combining reflections on the essence of logistics processes with applied calculations and industry-specific cases.
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Improving the customs declaration of goods in the context of the functioning of the Eurasian Economic Union
Yu.S. Tishchenko6 / 2024 | CUSTOM HOUSE
Annotation. The article examines the issues of harmonization of the procedure for customs declaration of goods in the EAEU. The author analyzed the existing approaches to the implementation of electronic declaration in the EAEU member states, conducted a comparative analysis of the provisions of national legislation on customs regulation, and identified the features of administrative penalties for offenses in the field of customs declaration. In conclusion, practical recommendations are provided for improving the customs declaration of goods in the EAEU.
Key words. Customs declaration, non-declaration, sanctions, electronic declaration, legislation, EAEU, harmonization.
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