Повышение эффективности таможенного контроля при декларировании товаров для личного пользования

Abstract

The urgency of the research topic is due to the need to improve the conditions of customs control and increase the effectiveness of its implementation in terms of optimizing the number of employees of customs authorities and the introduction of digitalization in the Russian economy. Statement of the problem: The problem today is the lack of a conceptual model for improving the process of customs control by individuals who are required to declare imported goods for personal use, using digital technologies. The purpose of the study is to find reserves to increase the effectiveness of customs control of individuals when moving goods for personal use on the example of the EEU. Research methods: monographic, methods of statistical and economic-mathematical analysis and modeling. Results and key conclusions: the necessity and expediency of application of digital technologies in the process of customs control is proved, the mathematical model of detection of the result from the introduction of the proposed technologies in practice is presented. The object of research are theoretical and practical aspects of customs control, the subject - the process of interaction between employees of customs authorities and individuals who import goods for personal consumption. Theoretical and methodological significance lies in the fact that for the first time the impact of digital technologies on the release of time in the process of customs control of goods imported for personal consumption. The results of the work are of practical importance for decision-making by the management of the customs authorities to manage the customs control process.