Dispatching of Customs Declarations: New Opportunities and Challenges for Participants of Foreign Economic Activity and the Federal Customs Service of Russia

Abstract

The relevance of the topic of the article is due to the role and significance of the reform of the customs system is associated with the introduction of “divided control”, which implies the existence of two forms of it - documentary and actual control. This led to the emergence of electronic customs, electronic declaration centers, customs and customs posts of actual control, as well as the dispatching process. In this regard, the emergence of the process of dispatching customs declarations is of particular interest, because it is necessary to take into account that at the moment the Federal Customs Service of Russia carries out its activities on the basis of the Development Strategy of the Federal Customs Service of Russia until 2030. This fundamental document in the activities of the Federal Customs Service of Russia states: «The strategic goal of the development of the Federal Customs Service of Russia is the formation by 2030 of a qualitatively new, saturated “artificial intelligence», quickly reconfigurable, informationally connected with partners, “smart”, invisible to law-abiding business and effective for the state.” The purpose of the study is to analyze the current processes related to the dispatching of DT, identify emerging problems and develop recommendations for their elimination. Objectives of the study: to assess innovations in the field of customs declaration and customs operations; to identify the key advantages and problems of the introduction of dispatching customs declarations; to propose ways to solve the effectiveness and improvement of customs declaration of goods, taking into account the implemented mechanisms of dispatching customs declarations. Research methods: general scientific research methods, such as analysis, synthesis, modeling, as well as historical, systematic and statistical methods. The key problems of dispatching customs declarations are: the large volume of customs inspections carried out on registered declarations, the inability to distribute customs declarations by low-risk organizations, not in all cases the correct distribution of customs declarations between electronic declaration centers, the problem of time difference. Promising solutions to these problems are: the introduction of a synchronized schedule of work of electronic declaration centers and customs posts of actual control, the introduction of electronic document management in interaction between them, the processing of dispatching algorithms for DT, increasing the functionality of dispatching.