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Improvement of the Administration System of Customs Payments in the Modern Conditions


Natalya V. Mishina, Vitaly A. Kuzminov, Olga A. Kuzminova, Elena E. Konovalova, Natalia V. Gubanova


Vol. 22  No. 10  pp. 347-351


The article is devoted to the formation of approaches to improving the system of administration of customs payments in modern conditions. It is established that important components of the administration of customs payments are customs expertise, customs value assessment, and control over the declaration of goods to ensure the completeness and timeliness of customs duties payments to the budget. It is found that the practice of customs administration shifts the emphasis of foreign trade regulation to the use of the principles of work implying the use of the latest technologies for the preliminary electronic exchange of information, remote customs clearance of goods without the physical presence of an official, and consistent application of risk management. It is established that an important place in the structure of the state authorities regulating the foreign economic activity is given to the customs service. Furthermore, the existing problems in the implementation of international trade operations necessitate the improvement of approaches to the customs regulation of export-import activities of enterprises.


administration, customs payment, foreign economic activity, regulation, trade operation, budget, management.