UDC 338.2
DOI: 10.36871/ek.up.p.r.2025.06.08.009

Authors

Elena M. Borisova,
St. Petersburg named after B. V. Bobkov Branch of the Russian Customs Academy, St. Petersburg, Russia
Lyudmila A. Kopteva,
Saint-Petersburg State University of Aerospace Instrumentation, St. Petersburg, Russia

Abstract

The article shows the directions of development of customs operations and customs control in relation to supplies transported across the customs border of the Eurasian Economic Union in order to ensure the economic security of the member states of the Eurasian Economic Union, where the main focus is the full implementation of electronic declaration with subsequent elimination or reduction to the required minimum of physical (paper) document flow. In the article, in relation to ordinary goods on the territory of the Russian Federation, such technologies as automatic registration and automatic issuance of customs declarations are considered, i. e., in automatic mode, without the participation of customs officials. The authors propose to apply an electronic declaration scheme for supplies, similar to that for other goods not classified as supplies, taking into account the main features of the category of goods under consideration, that is, to include in this scheme technologies for automatic registration and automatic issuance of a customs declaration for supplies, taking into account the active use of these technologies in practice in the field of control of other goods.

Keywords

customs control, economic security, customs declarations, supplies, international transportation vehicles, efficiency of electronic declaration