The article shows the results of the study of specifics of modernization of the Unified System of Tariff Preferences of the Eurasian Economic Union, including in the framework of new agreements on free trade zones. The study makes it possible to identify a number of key problems, in particular, the difficulty of monitoring the compliance with the rules for determining country of origin of goods and validity of certificates attesting such a country, the negative impact on the budget revenues of the member states of the Eurasian Economic Union (EAEU), preferences for the beneficiary countries of the Unified System of Tariff Preferences of EAEU, whose income level is higher than that of the Russian Federation, the lack of commonality in preferential treatment system in the framework of a free trade agreement with the Republic of Serbia. Improvement of Unified System of Tariff Preferences of EAEU makes sense in such areas as the creation of a unified electronic system for the certification of goods, the reduction of the list of developing user countries of the USTR EAEU, the signing of a free trade agreement with Serbia by all EAEU members.
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