Роль и проблемы института таможенных представителей в развитии внешнеэкономической деятельности

Abstract

The article considers the scientific and practical aspects of customs representative institution activity in Russia in the conditions of intense and challenging foreign economic activity (FEA) of enterprises. On the basis of customs process specifics identified in Russia and comprehending approaches to the development of the customs representative institution, a role of this institution’s subjects is determined, and the ambiguity of attitude towards them from the customs authorities is represented. The complication of FEA was noted as the main factor in increasing demand for the customs representatives’ services. The accelerated digitalization of the customs process that is carried out by Russian Federal Customs Service was noticed as a factor potentially limiting their activities. There has been presented the dynamics of customs representatives in Russia, the substantive coverage is studied, and the most requested customs brokerage services are listed. Moreover, the advantages and disadvantages of engaging customs representatives by FEA participants for customs clearance are also shown in this article. Among the merits of engaging customs representatives for customs clearance are particularly highlighted competence, flexibility in working methods, and responsibility of customs representatives with the variability of legislation and technique of working. Shortcomings are the risk of malpractice in providing services and the involvement of the declarant in illegal schemes in the customs clearance process. There has been given the analysis of the current practice, considered the issues of the actual and relevant challenges in the development of customs representative institution. Special attention focuses on the influence of legislative procedures, which regulate the activity of customs representatives and affairs related to digital problems of the customs process, the internal problems connected with the work of customs representatives, such as improvement of the organizational structure and competence of the staff. There have been provided general recommendations for improving the customs intermediaries’ efficiency by revising and adjusting the principles of their interaction with customs authorities, as well as by optimizing their internal organizational structure through a competent division of responsibilities between employees.