Analysing the practice of customs control after the release of goods in the Russian Federation

Abstract

Subject. Theoretical and practical issues related to customs control carried out by customs control authorities after the release of goods into free circulation. Objectives. Studying the main specific characteristics of the operation and development of customs controls after the release of goods in the Russian Federation; identifying individual components of customs control and areas for the further development and improvement thereof; analysing the performance of customs authorities in carrying out customs checks, the dynamics of offences and crimes, and the effectiveness of interactions with tax authorities. Methodology. When addressing the current issue related to the analysis of customs control after the release of goods, the categorical framework was studied and scientific information sources were analysed using systemic and logical approaches and methods of general science for acquiring knowledge. Results. Based on the analysis, the main specific characteristics of the practice of customs control after the release of goods in the Russian Federation were determined; individual components of the customs control after the release of goods were identified and areas for the further development and improvement thereof were elaborated; performance of customs authorities in carrying out customs checks was analysed. Scope of application. The results of the performed work can be used in the activities of customs and tax authorities in carrying out verification measures in respect of legal persons, natural persons and sole proprietors. Conclusions. The paper determined the necessity of improving the system of customs control after the release of goods in the Russian Federation; identified individual components of customs control after the release of goods, which should be implemented in domestic practice and developed in the course of control activities; analysed the performance of customs authorities in carrying out customs checks and impact thereof on the dynamics of offences and crimes; and assessed the effectiveness of interactions with tax authorities.

Keywords

• customs control
• customs administration
• foreign economic activity (fea) participant
• illegal economic acts
• digital twin
• monitoring
• customs audit
• customs check
• information technologies used in customs activities