Analysis of the WCO Conceptual Approaches to the Development of the Legal Institution of E-Commerce in the Framework of the Review of the Revised Kyoto Convention
( Pp. 451-464)

Abstract: The research article is prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union (EAEU, Union) in cooperation with the World Customs Organization (WCO).
A task. To systematize the WCO basic approaches on the reflection of the legal institution of electronic commerce in the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention), taking into account the WCO legal instruments and tools.
Conclusions. The article examines in a complex the proposals of the international customs community submitted to the World Customs Organization as part of a comprehensive revision of the Kyoto Convention in terms of the introduction of the electronic commerce institution.
Social Consequences. Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of working out the possibility of joining the Eurasian Economic Union to the WCO fundamental legal instruments and tools.
Practical value. The results of the study are of interest to the customs cooperation block of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts to organize strategic planning and to form the legal foundations for the modernization of the Union's law.
The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence».
Originality/value. The research material is based on an analysis of the practical aspects of the activities of the EEC, the customs authorities of the Member States of the Union, the WCO and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization.

Mozer S.V. Analysis of the WCO Conceptual Approaches to the Development of the Legal Institution of E-Commerce in the Framework of the Review of the Revised Kyoto Convention // Gaps in Russian Legislation. 2023. Vol. 16. №5. Pp. 451-464. (in Russ.). EDN: XBOAZW

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The World Customs Organization, the WCO, the Eurasian Economic Union, EEU, the Eurasian Economic Commission, EEC, customs regulation, international customs law, legal instruments and tools, e-commerce, e-trade..