Tax and customs status of imported fish products manufactured in the Exclusive Economic Zone of Russia and the World Ocean

Subject – customs status of goods. The aim is to study the tax and customs status of fish import and of fish products made in the exclusive economic zone of the Russian Federation (hereinafter referred to as the EEZ of the Russian Federation) and the World Ocean. The authors of the study analyze the law enforcement practice, formed over the past few years, what allow them to draw attention to the methodological underdevelopment of a set of issues related to the determination of customs legal relations of fish and fish products imported (manufactured) by Russian fishing vessels (or production of fish products) (hereinafter - Goods) outside the state territory of Russia. Scientific contribution: Development of practical cases to determine the tax and customs consequences of importing fish (catches), produced (caught) in the EEZ of the Russian Federation. Results and conclusions: The results of the study show that the current regulation (norms of the Customs Code of the EAEU) does not allow to make an unambiguous conclusion as to whether such goods should be considered in customs legal relations as "goods of the Union" or as "foreign goods". In connection with the above, it seems relevant to solve the problem related to the development of methodological approaches to determining the status of imported Goods.

fish products, import, excise duty, VAT, Union goods, Exclusive Economic Zone, World Ocean, Russian vessels, foreign vessels, customs consequences