FEATURES OF THE ACCOUNTING OF RE-EXPORT OPERATIONS
Abstract and keywords
Abstract (English):
This article deals with the re-export of goods, as a form of international economic relations, the conditions for the introduction of the re-export regime are considered. In addition, the work describes the types of re-export, gives features of re-export operations, offers sub-accounts for analytical accounting of re-export operations.

Keywords:
foreign economic relations, re-export operations, customs code of the Customs Union, customs duties, customs duties, customs code of the Eurasian Economic Union.
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Введение

За последние несколько лет ярко прослеживается тенденция развития мировой экономики не столько за счет производства, сколько за счет увеличения экономической интеграции, а также роста международной торговли.

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