The Directions for Improving the Unified System of Tariff Preferences of the EAEU

The article analyzes the system of tariff preferences abroad by the example of the EU and the USA and the current EAEU system. It was concluded that the stated goal of such a system - free trade, support for developing and least developed countries - the very structure of such a system of tariff preferences in the EU and the US is incompatible. Thus, it was established that these countries exclude sensitive goods from the list of preferential goods, thus protecting domestic producers, clearly rang the countries using a system of preferences and regularly review the list of such countries. Based on the analysis of customs statistics of foreign trade of the EEU, the main countries-users of the unified system of tariff preferences of the EAEU were identified. On the basis of the analysis of data of customs statistics the main countries users of ESTP EAEU are revealed. The analysis of dynamics of import of preferential goods is carried out to the EAEU countries, the leading commodity groups imported into compliance with ESTP EAEU are revealed. The conclusion is drawn on discrepancy of the list of the countries users of ESTP EAEU to conditions of their inclusion. The directions of improvement of a uniform system of tariff preferences of EAEU are developed. One of such directions is the revision of the countries users of ESTP EAEU. Another direction is possible differentiation of preferential rates on degree of sensitivity of goods.