Abstract

The article is devoted to the study of an important scientific and practical problem - the automation of customs operations. The purpose of the study was to develop an approach to the use of mechanisms for automating customs operations, including promising means of the Unified automated information system of customs authorities. The development of such an approach is based on the results of a study of the evolution of the system of customs operations in the Russian Federation, generalization of the problems of the formation of electronic documents and electronic information interaction of participants in customs operations, format-logical control of customs documents, the formation and application of automatic risk profiles, the implementation of expert checks during customs control. As a result of the study, modern principles of the functioning of information systems in customs were formulated, which made it possible to develop requirements for promising means of the Unified automated information system of customs authorities as an integrated mechanism for automating customs operations. On this basis, a comprehensive model for the use of mechanisms for automating customs operations has been proposed. As part of a comprehensive model, mechanisms for automating customs operations are considered, recommendations for their implementation are given, and possible effects from the use of these mechanisms are identified.

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