Analysis of the distribution of powers between electronic customs and customs of actual control when placing goods under various customs procedures

Abstract

In recent years, the Russian Federation is paying considerable attention to the Russian Federal Customs Service development to increase the protection level of country’s national security. The Russian customs authorities are entrusted with three main functions: fiscal, protective and regulatory, but, simultaneously, the state is aware of the importance of reducing the customs operations timing with goods and customs control. The article raises the issues of improving the efficiency of Russian customs authorities as a result of the redistribution of powers between e-customs and customs actual control in 2017, that, on the one hand, is a priority direction for the development of the customs service in our country, but, on the other hand, raises a number of challenges that need to be addressed. The objectives of the study included: determination of the essence of documentary and actual control of goods; analysis of the distribution of powers between electronic customs and customs offices of actual control when placing goods under various customs procedures; identification of problems related to the distribution of powers between electronic customs and customs of actual control. The research methods include the dialectical, statistical, analytical methods, etc. It has been suggested that the algorithm for information interaction between the electronic declaration center and actual control posts by sending declarants acts of actual control to the electronic declaration center, should be improved. The study used: dialectical, statistical and other desk research methods.