Abstract
This article discusses possible ways to improve the system of comprehensive prevention of violations of customs legislation, provided for by the Development Strategy of the customs service of the Russian Federation until 2030. Ways to improve the system of comprehensive prevention of violations of customs legislation are qualitative increase in the level of legal literacy of all participants in customs legal relations; development of interactive services for interaction of customs authorities with participants in customs legal relations to clarify issues related to compliance with mandatory requirements and resolve complex legal situations; ensuring information openness and electronic accessibility of mechanisms for pre-trial (out-of-court) dispute settlement. The author considers the possible implementation of each element aimed at improving the comprehensive prevention of violations of mandatory requirements using digital technologies. The article notes that prevention in general and prevention of violations of the requirements of customs legislation in particular is of great importance in the normal functioning of the state and society. The author comes to the conclusion that it is advisable to provide for the remote possibility of consulting in electronic form. It would be especially relevant to conduct remote consultation in the context of a pandemic. A remote method of obtaining advice on customs matters and other issues related to the competence of customs authorities in electronic form would have a number of advantages, such as saving time, efficiency, convenience for foreign trade participants. The article notes that a number of state bodies provide consulting services in electronic form. As an example, we can cite the tax authorities. Currently, digital technologies are widely implemented in the activities of customs authorities, which made it possible to transfer the interaction of customs and business into electronic form, automate a number of customs operations, and reduce the costs of participants in foreign economic activity.
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