THE SYSTEM OF PROVIDING CUSTOMS SERVICES DURING CUSTOMS CONTROL OF EXPORT OF OIL AND OIL PRODUCTS (USING THE EXAMPLE OF THE INSTITUTE OF CUSTOMS EXPERTISE)

UDC 339.54
DOI: 10.36871/ek.up.p.r.2024.10.09.007

Authors

Ibragim R. Magomedov,
Senior Lecturer at the Department of Customs Operations and Customs Control; State Budgetary Educational Institution of Higher Education "Russian Customs Academy" Moscow region, Lyubertsy

Abstract

The article reveals the features of the state service of customs control as a result of the customs authority's activity and concludes on the dual nature of customs control as a state function and service. The provisions of the theory of customs services management are deepened in terms of expanding the classification of types of customs services. Using the example of the Institute of Customs Expertise, the system of providing customs services during customs control of oil and oil products export is considered, and theoretical provisions of customs control are developed in terms of developing a classification and expanding the list of principles of cus-toms expertise.

Keywords

customs control, customs services, customs expertise, energy resources, gov-ernment services