SOME QUESTIONS OF TAX AND CUSTOMS REGULATION IN THE FIELD OF ENTREPRENEURIAL ACTIVITY UNDER THE TERMS OF THE RF MEMBERSHIP IN THE CUSTOMS UNION Apresova Nana Guramovna, PhD at law, associate professor. <...> Place of employment: Moscow state law university named after O.E. Kutafin (MSAL). <...> The author considers some items, directly connected with the concept of Customs Union, the exact place of International law rules and international conventions of the RF in legal structure of Russia, the role of international treaties in the implementation of taxation of economic entities. <...> The author, in particular, makes a review of the main provisТons of sucС treatТes as: “AРreement on free economТc zones on the customs territory of the Customs Union and tСe customs procedure of free customs гone” (June 18, 2010), “Customs UnТon AРreement betаeen tСe RussТan Federation and tСe RepublТc of Belarus” (Januarв 6, 1995), “AРreement on tСe Customs UnТon and tСe UnТted EconomТc Area” (Februarв 26, 1999), “ AРreement on tСe principles of indirect taxation of exports and imports of goods, performance of work, services rendering in the Customs UnТon” (Januarв 25, 2008), “ AРreement on a unТform rates of customs dutТes reРulatТon”( Januarв 25, 2008),” AРreement on eбport customs dutТes Тn respect of tСe tСТrd countrТes” (Januarв 25, 2008). <...> Literature list: Agreement on the free (special) economic zones on the customs territory of the customs union and the customs procedure of free customs zone (St. Petersburg, June 18, 2010). <...> Customs Union Agreement between the Russian Federation and the Republic of Belarus (January 6, 1995). <...> Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on a unified system for regulating foreign economic activity (April 12, 1994). <...> Agreement on the Customs Union and the United Economic Area (February 26, 1999). <...> Agreement on the principles of indirect taxation of exports and imports of goods, performance of work, services rendering in the Customs Union (January 25, 2008). <...> Agreement on a uniform rates of customs duties regulaЭТon” (JКnЮКrв 25, 2008) Agreement on export customs duties in respect of the ЭСТrН МoЮnЭrТОs” (JКnЮКrв 25, 2008). <...> The Taxation Code of the Russian Federation. <...> TСО FОНОrКl LКа “On SpОМТКl EМonomТМ ГonОs Тn ЭСО RЮssТКn FОНОrКЭТon" (JЮlв 22, 2005 <...>