ELECTRONIC DECLARATION CENTER AS THE BASIS OF ELECTRONIC CUSTOMS

Abstract

Under the conditions announced by the Government of the Russian Federation for the digitization of the Russian economy, issues related to the process of the transition of the Federal custom service of Russia to electronic customs are of particular relevance. This article analyzes the activities of specialized customs posts - electronic declaration centers as the main element of electronic customs. The aim of the article is to improve the activity of electronic declaration centers in the transition to electronic customs. The methods of statistical data analysis, system analysis, historical are used in the work. The analysis of the customs declaration data allowed the author to come to the conclusion that the experiment conducted by the Federal custom service of Russia on the concentration of the declarative massif in the centers of electronic declaration and the separation of competencies between them and the customs posts of actual control has been successful. The author also identified the main problems of the activities of electronic declaration centers at the current stage, and recommendations for their solution have been developed. The practical implementation of the proposed measures will help to exclude the personal presence of the declarant at the place of declaration, accelerate the commission of customs operations, simplify customs control while maintaining its effectiveness, reduce corruption risks, which will generally improve the use of the customs potential and make customs service more quality. The obtained results can be applied in the practical activities of the customs bodies of the Russian Federation. The author came to the conclusion that the creation of electronic customs is a new qualitative step on the way to the development of the Federal custom service of Russia, which will contribute to the development and facilitation of world trade by significantly reducing the time of customs operations and minimizing business expenses.