Introduction. The article describes the development of digital technologies for customs regulation of foreign economic activity in the EAEU space. Despite the existence of a single economic space, each state that is a member of the EAEU has the right to introduce its own rules for the movement of goods and persons across the customs borders, as well as rules for the inspection of such goods in customs control zones. In practice it is a situation in which customs carriers must take into account both their domestic legislation and the general rules in the field of customs transport in the EAEU and the relevant licensing requirements. Because of this, different approaches come operational in the organization of the activities of customs carriers, customs representatives, authorized economic operators, owners of temporary storage warehouses and customs warehouses. The lack of uniformity in this area does not allow us to develop a single mechanism for the movement of goods and persons across the customs borders, which generates contradictions between the customs authorities of the partner countries. The identified problems require mandatory resolution, since they reduce the growth rate of foreign economic activity in the EAEU space.Materials and methods. The authors investigated a complex of normative and scientific sources. In terms of the legal aspects of the development of digital technologies of customs regulation of foreign economic activity, the Treaty on the Eurasian Economic Union, the Customs Code of the Eurasian Economic Union, the Federal Law "On Information, Information Technologies and Information Protection", the Decision of the Board of the Eurasian Economic Commission of 10.12.2013 No. 289 (ed. of 21.05.2019) were studied. From the doctrinal developments, the works of representatives of jurisprudence and scientistseconomists were considered, including the authors: Alyokhina O.V., Afonin P.N., Borisov K.G., Ignatieva G.V., Inshakova A.O., Kormych, Borys, Kovalev S.I., Matytsin D.E., Ostroumov N.V., Pavlova Ya.V., Plotnikov A.V., Rusakova E.P., Smirnova I.A., Tarasova N.L. Frolova E.E., Khrunova A.L. On logic Empirical materials were also used for the discussion of the topic.Results. The article proves that in modern foreign economic activity digital technologies are used more and more intensively in the process of moving goods across customs borders. The digitization of customs control and customs expertise procedures is in great demand. These modes are now deeply computerized and integrated into the risk management system for the movement of goods. It is suggested that customs carriers should be involved in providing more complete and up-to-date information about the goods being transported, and they should be included in the risk management system based on the experience of the EU countries.Discussion and Conclusion. The article critically examines the approaches to the application of the risk management system in Europe and the EAEU. This allowed us to identify the shortcomings that need to be addressed. Firstly, there is no relevant and reliable information on the accounting of customs relations subjects and foreign trade participants in the EAEU space; secondly, there is no regulated control procedure, in particular, the procedure for verifying compliance with customs legislation by foreign trade participants; third, there is no regulated regime for effective interaction of customs authorities with other agencies, economic operators, and each other; fourth, there is no procedure for applying the risk management system at the post-control stage.
Risk management system in the enterprises of agrarian sphere
