Abstract
The article analyzes some shortcomings of the legal regulation of the activities of customs authorities in the conditions of digitalization of customs affairs. The author has identified a conflict of customs law norms that hinders the development of electronic declaration and proposed a solution to it. The paper defines the possibility of adapting the experience of Russian legal proceedings to the solution of customs control tasks. The author has established the incompleteness of the legal regulation of the regulation of the procedure for appealing decisions, actions (inaction) of customs authorities and their officials in electronic format and proposed ways to optimize it.
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