Innovative approaches to customs inspections of participants in foreign economic activity

Author:

Gupanova Yu. E.1ORCID,Lemak A. S.2ORCID

Affiliation:

1. Russian Сustoms Academy

2. Central Excise Customs

Abstract

With the adoption of the Strategy for the Development of the Customs Service of the Russian Federation until 2030, one of the priorities for customs authorities has become the introduction of new approaches to the organization and conduct of customs control after the release of goods.The purpose of the research paper is to identify problematic aspects of the implementation of customs inspection technology and to substantiate innovative approaches to their implementation. The research methodology is based on the use of methods of analysis, synthesis, generalization, comparison and description, which allowed a comprehensive study of the object.The paper proposes a new approach, which provides for the centralization and concentration of control functions of customs control after the release of goods in authorized departments. This approach will improve not only the efficiency of the customs authorities for the implementation of supervisory functions after the release of goods but also the quality of customs administration in terms of creating a unified network of electronic customs offices, ensure the achievement of balance in the application of customs procedures facilitating and monitoring the implementation of foreign economic activity.The authors define the main directions for improving the technology of customs inspections to ensure the implementation of the new approach. The formed recommendations based on the results of the study can be used in the practical activities of the customs authorities of the Russian Federation.

Publisher

State University of Management

Reference12 articles.

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2. Agapova A.V. (2017), “Possibilities of application of foreign experience of post-clearance customs control in Russia”, Proceedings of the 29th International Business Information Management Association Conference “Education excellence and innovation management through vision 2020: from regional development sustainability to global economic growth”, May 3–4, 2017, Vienna, Austria, IBIMA, pp. 918–923.

3. Agapova A.V. and Makeeva L.I. (2019), “Analysis of the order of information interaction between customs and tax authorities during customs control after the release of goods”, Green Channel, no. 4 (10). pp. 33–43. (In Russian).

4. Ageev I.A., Shtanko M.A., Ardashkin I.B. and Brazovskaya O.E. (2016), “Customs compliance as the optimization prospect of relations between the participants of foreign economic activity and customs authorities in the Russian Federation”, Proceedings of the 28th International business information management association conference “Vision 2020: innovation management, development sustainability, and competitive economic growth”, November 9–10, IBIMA, Seville, Spain, pp. 4317–4324.

5. Al-Shbail T. (2020), “The impact of risk management on revenue protection: an empirical evidence from Jordan customs”, Transforming Government: People, Process and Policy, vol. 4, no. 3, pp. 453-474. https://doi.org/10.1108/TG-02-2020-0025.

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