Implementation of Digital Technologies in the Institution of Customs Payments

Abstract

The article is devoted to an important and urgent problem of introducing digital technologies into the institute of customs payments, which are designed to provide automatic verification of the correctness of calculation and automatic control of the completeness of customs payments, accounting and timeliness of their transfer to the federal budget, as well as to create conditions for simplifying the interaction of participants in foreign economic activity with customs authorities, reduce the administrative burden on business. The conditions for the introduction of digital technologies into the institute of customs payments are analyzed, technologies for solving problems of automatic verification of the correctness of accrual, control of completeness, timeliness of payment and accounting of customs payments are considered, and the technology of information interaction of participants in foreign economic activity (declarants) with customs authorities when performing customs operations related to the payment and accounting of customs payments is also given.