Border Security in Modern Customs Administration as an Organisational and Managerial Principle (US Case)

The article attempts to complex, systemic consideration of border management mechanisms. This question is analyzed by the author from the point of view of various research approaches for a comprehensive study of the organizational and functional nature of this phenomenon. The text gives the most pressing reasons for the transformation of border management processes in the modern world, as well as some significant threats and challenges to collective security in the global economy. The author focuses on North American management experience, as North American countries today demonstrate the highest productivity and innovation in border management and trade security. As the main conclusion of the article, we can cite the thesis that the necessary condition for effective border management in the modern world is interstate cooperation and international cooperation of administrative institutions and commercial organizations.

Improving the Customs Regulation Framework in the Eurasian Economic Union in the Context of Sustainable Economic Development

The formation of a customs administration framework based on the digital economy in the Eurasian Economic Union (EAEU) requires the application of fundamentally new technologies. The successful implementation of digital technologies in the information space of the EAEU presupposes the solution of a number of problems associated with the ensuring the implementation of the concept of sustainable development of the EEU member states in the new economic reality and transition to a new paradigm of customs administration based on the digitalization of the processes of regulation of foreign economic activity. Based on this paradigm, we set the following tasks: to identify trends and substantiate the need for digitalization of the customs administration mechanism in the Eurasian Economic Union based on the use of new technologies; to reveal the meaningful features of digital technologies that are promising for the development of the mechanism of customs administration of the EAEU; consider the applied aspects of the latest information technologies used in the course of EAEU customs administration system digitalization; and assess the prospects for their use, analyze the prospects of organizational, legal and managerial support of this process in the EAEU at the supranational and national levels. The article concludes that within the framework of the digital transformation of the EAEU, new opportunities are opening up for the customs regulation framework, based on the introduction of technologies for analyzing large amounts of data, immersive technologies, blockchain, the use of innovative methods for obtaining and processing customs information (satellite tracking, radio frequency identification), and the introduction of artificial intelligence technologies in customs control processes.

Digital transformation of russian customs authorities’ activities on the example of automatic release technology

The article considers the main factors limiting the use of automatic release technology in electronic customs declarations. The directions of further development of the potential of the investigated technology in the conditions of digitalisation, automation and intellectualisation of customs administration in the Russian Federation have been proposed. In order to expand the coverage of the declaration array by automatic release technology, the main directions for improving the automation mechanism at the release of goods have been designated, trends of automation of customs operations and its influence on the development of foreign economic activity have been defined. The methodological basis of the study was fact-finding, analysis and synthesis, induction and deduction, system and process approaches, logical and statistical methods.

Some directions of improvement of ways of interpretation of procedural administrative-tort legal norms of the customs legislation

Having studied the peculiarities of interpretation of administrative-tort provisions of customs legislation establishing the procedure for proceedings on violations of customs rules, the author, in particular, expresses the opinion that in order to ensure the legality and validity of the decision to impose administrative penalties through the correct determination of the circumstances of the case and the applicable law as well as through the choice of a fair type and amount of administrative penalty – the customs legislation on the right to explain the alleged offense and comment on the case should be interpreted in a way that the person prosecuted should be given sufficient time and procedural opportunities to express their position on the legal substantiation of the allegation that they committed an offense and on the proposed penalty, as well as to provide evidence on the circumstances of the case. Also, the author substantiates that the model of termination of proceedings in customs rules violation case on the basis of a compromise, introduced in the customs legislation, needs to be radically improved, because it is built so that this tool of customs administration does not correspond to its nature and purpose since under the current customs law this model demands unconditional admission of guilt and imposition of possible type and amount of administrative penalty, which is unchangeable according to negotiated mutual concessions. Moreover, the motivation of offenders to conclude amicable agreements with customs authorities is limited to avoiding stricter penalties for repeated offenses, which is incompatible with the principle of inevitability of liability and may devalue the progressive increase in penalties. In addition, the author proposes ways to expand the interpretation of customs law on the temporary seizure of goods, vehicles and documents to maximize the protection of property rights of enterprises, which in light of the circumstances may be unreasonable and disproportionate.

ANALYTICAL PLATFORM OF CUSTOMS ADMINISTRATION: STATE AND PROSPECTS OF DEVELOPMENT

The article is the result of a study of customs administration in the context of analytical support. The authors analyzed the existing analytical platform of customs administration. The organizational procedure for analyzing foreign trade activities is described on the example of regional customs administrations. The main characteristics of methods and means of analyzing foreign trade activity are presented and disclosed. In the course of the analysis, the problematic characteristics of the existing analytical platform are identified and promising directions of development are formulated in the conditions of digital transformation and the introduction of intelligent technologies into the practice of analytical activities of customs authorities. Based on the established development conditions, the structure of an intelligent digital platform for analytical support of customs administration has been developed. The authors propose a holistic approach to transforming an analytical platform into a cognitive one and formulate recommendations for implementing the approach in practice.

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

The Role of Information Technologies in Improving Efficiency of Russian Customs Administration (Based on Results of Sociological Survey)

As a research objective, the digital paradigm of economic and social development, in general, which defines the information strategy for the development of the Russian customs service and administration as necessary and priority, is analyzed. The methodological basis is based on the ideas and principles of an integrated information approach to the study of the customs service and the concept of "customs service", which treats the customs administration as service oriented. We also use additional theoretical approaches (socio-cultural and neo-institutional) as an explanatory model of the developmental characteristics of the Russian customs service. The empirical verification of conceptual attitudes in this study was conducted based on our 2020 expert sociological survey. In the survey, there were 269 employees of Rostov customs, which is structurally included in the Southern Customs Administration. The study concludes that the greater efficiency in the positive dynamics of the work of the Russian customs authorities is associated with the introduction of information technologies (especially electronic declaration). Consequently, the results of this study can be used to develop a strategy to overcome certain barriers in service.

International practice of developing technologies of customs administration at the present stage

The article examines the international practice of implementation and functioning of various customs administration technologies at the present stage, assesses their significance and effectiveness of application, in order to study the ways of possible development of domestic customs administration technologies.

PROBLEMS OF THE CUSTOMS CHECKING GOODS ON MODERN STAGE

В статье анализируются проблемные аспекты практики таможенного контроля с точки зрения оптимального соотношения скорости и качества контроля. Правильный субъективный выбор таможенным инспектором приоритета между скоростью и качеством контроля в каждом конкретном случае во многом предопределяет эффективность таможенного администрирования в целом. Снижение необязательной нагрузки на инспектора позволяет объективно повысить и качество, и скорость принимаемых решений одновременно. В условиях интерактивного режима таможенного контроля данные рекомендации наиболее актуальны. The article analyzes the problematic aspects of the practice of customs control from the point of view of the optimal ratio of speed and quality of control. The correct subjective choice by the customs inspector of the priority between the speed and quality of control in each specific case largely predetermines the efficiency of customs administration as a whole. Reducing the unnecessary burden on the inspector allows you to objectively increase both the quality and speed of decisions made at the same time. In an interactive regime of customs control, these recommendations are most relevant.