Legal aspects of animal transportation within the Eurasian Economic Union

The article provides a comprehensive analysis of the legal features of animal transportation in the territory of the Eurasian Economic Union (EAEU). The relevance of the research is determined by the need to harmonize legislation and eliminate systemic barriers to the development of foreign economic activity. Based on the analysis of modern arbitration practice, including cases on customs value adjustment and reclassification of goods, the key problems of customs administration in the EAEU have been identified. The central ones are the asymmetry in evidence, where the burden of refuting customs doubts falls on the declarant, as well as the imperfection of the expert infrastructure. In contrast, there is a tendency in the EU to progressively detail the regulatory framework based on scientific evidence. In conclusion, the authors propose ways to improve the legal regulation of the EAEU, including the unification of examination methods and the creation of pre-trial dispute resolution mechanisms, which will help achieve a balance between the fiscal interests of the state and the creation of favorable business conditions.