SCIENTIFIC AND METHODOLOGICAL APPROACHES TO THE CREATION OF A DATA MATRIX AS A PRIORITY INSTRUMENT FOR THE DEVELOPMENT OF THE «SINGLE WINDOW» MECHANISM IN THE MEMBER STATES OF THE EURASIAN ECONOMIC UNION

The research article was 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 (Union, EAEU) in the framework of interaction with the World Customs Organization. A task. To form scientific and methodological approaches to the creation of a Data Matrix as a priority tool for the development of «the single window» mechanism in the Member States of the Eurasian Economic Union (data matrix). Conclusions. The research article is devoted to the issue of creating a Data Matrix as part of the implementation of clause 9.4. of the Strategic Directions for the Development of Eurasian Economic Integration until 2025 (Strategic Directions). The methodological approaches formed in the article, as well as proposals, can be used in the course of expert work on improving customs regulation and trade facilitation in the EAEU. Social Consequences. The study is associated with the implementation of the Strategic Directions in direction 9 in terms of the Commission, together with the Member States, working to develop priority instruments for implementing the «single window» mechanism in the foreign trade regulation system. Practical value. The results of the study are of interest to the customs cooperation bloc of the Commission and can be used by its experts as part of the work of the Commission's Working group to develop priority instruments for implementing the «single window» mechanism in the foreign trade regulation system. 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 Commission's activities and is the result of a comprehensive study of the issue of improving Union law and trade facilitation procedures based on the best practices of customs regulation.