Features of the administrative procedure for appealing decisions, actions (inaction) of customs authorities of the Russian Federation in the conditions of digitalization

The ability to challenge decisions, actions or omissions of customs authorities is a key aspect of the system of protection of the rights of both individuals and legal entities in their interaction with government agencies.

Objective. to analyze the statistical and substantive characteristics of administrative and judicial appeal procedures in the customs area in the context of digitalization.

Methodological basis: in the process of the research a comprehensive approach was used, including comparative analysis, system analysis, formal-logical analysis, institutional analysis, as well as the study of specialized literature and legislative acts.

Results. The institution of grievance is the subject of active research in the framework of analyzing the interaction between government agencies and the business community, as well as between the state and individual citizens. This research is particularly relevant due to the development of digital technologies in public administration and public service delivery.

Conclusions. based on the law enforcement practice of the customs authorities of the Russian Federation in the development of pre-trial appeals, the author concludes that the pre-trial method of dispute resolution has a number of undeniable advantages in the digital environment. Its speed, accessibility and relatively low costs make it an attractive alternative to litigation. The digitalization of administrative appeals processes makes it possible to significantly reduce the time for reviewing complaints, simplify the procedure for filing and tracking them, and ensure greater transparency and objectivity in decision-making.