Interaction of Electronic Declaration Centers and Customs Posts of Actual Control in the Conditions of Separation of Documentary and Actual Customs Control

Abstract

The article considers the main directions of interaction between electronic declaration centers and customs posts of actual control in the process of customs control during the declaration of goods. The current model of interaction between customs posts of actual control and electronic declaration centers is presented. A brief description of the main problems of interaction and the causes of their occurrence is given. The reasons preventing the initiation of administrative cases when identifying signs of an administrative offense provided for in part 2 of Article 16.2 of the Administrative Code of the Russian Federation are established. The measures aimed at excluding the facts of violation of customs legislation by the customs authorities are proposed. Taking into account the departmental program of digital transformation of the Federal Customs Service for 2021-2023, the reserves associated with the reduction of non-production costs during customs control, such as reducing the timing of customs operations by automating individual processes, while maintaining the necessary parameters of efficiency and quality of this control, are considered.