Subject The article discusses theoretical principles of economic analysis and formation of accounting items representing customs payments in terms of their correct distribution among the EAEU countries. I investigate whether customs duties on import are adequately distributed among the EAEU countries. Objectives Based on the proposed set of indicators, I economically evaluate whether the EAEU countries apply the correct procedure for distributing the customs duties on import to respective budgets of the EAEU countries. Methods I use dialectical, monograph, logic analysis, comparison, matching, and structural analysis. Results I analyzed how accounting indicators of foreign and internal trade statistics transformed in accordance with the new methodology. I also focus on the macroeconomic stability of the EAEU countries and formulated the scientific principle and technique for calculating the correct percentage of each EAEU countries in the customs duties on import that were distributed, using the set of relevant indicators. I also devised the aggregate ratio of the EAEU country’s effect in the distributed amount of import duties. Conclusions and Relevance Testing the proposed scientific approach, I revealed that the existing procedure for distributing import duties in the EAEU is not compliant with the macroeconomic situation. The EAEU does not have such a country which would totally meet the macroeconomic stability criteria. The existing mechanism for distributing import duties was found to be unreasonable. The proposed technique will help redistribute the amounts in a more prompt and cost effective way. The findings can be applied by the customs bodies, supreme governing bodies of the EAEU, and the educational process of respective universities.
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