In the present article author analyzes the institutional framework of the Customs Union of the EU and the modernized Customs Code of the EU. Since the establishment of the European Economic Community in 1957 the Customs Union became the main aim of proximal development of the integration process, because without the customs union was not possible to form a common market, establishment of which was at that time the main task of the European Economic Community. The EU Customs Union formed gradually with the deepening integration, so all the difficulties of the European integration process have left their imprint on the formation of the customs union. In the study author notes that issues related to the decision-making mechanism in the field of customs cooperation defined in acts of primary EU law, because the order of the ordinary legislative procedure prescribed in detail in the Treaty on the Functioning of the European Union. Author also notes that the special position among the rules to modernize the EU Customs Code occupies rules aimed at regulating the customs debt and guarantees. The provisions of the new Customs Code (Section 3 of the modernized Customs Code EU) cover the following stages of the free movement of goods within the European Union. In conclusion, author notes that all matters relating to customs policy of the European Union are regulated in the founding treaties and the rules of the Customs Code only detail the provisions of the EU founding treaties. Author also concludes that the application of the modernized Customs Code of the European Union outside the context of the founding treaties of the European Union is impossible.
Customs Union, upgraded customs code, blanket customs tariff, customs territory, legal regulation, law, European Union.
 Regulation (EC) №450/2008 of the European Parliament and of the Council laying down the Community Customs Code (Modernised Customs Code) // OJ 2008 L 145\1.