Improving the estimation of customs operations with the goods placed under the customs procedure

Purpose. The article is devoted to the definition of theoretical approaches to the assessment of customs operations with goods when placed under customs procedures based on optimizing the time required for customs operations, increasing the receipt of customs payments and improving the quality of customs control. Discussion. Strategic Direction for Development and Improvement of the customs service of the Russian Federation is to improve the performance of customs operations when placing goods under customs procedures based on optimizing the time for their performance and customs control operations, improving the quality of operations performed, reducing document flow through the use of information customs technologies that ensure the efficiency of customs administration conducted by customs service of Russia. The implementation of these areas is provided for by federal laws, a number of government documents, and regulatory acts of the Federal Customs Service of Russia, where, along with these indicators, it is planned to ensure favorable conditions for doing business in foreign trade by participants in foreign economic activity budget of the Russian Federation. Results. The article on the statistical data of the structural unit of the Belgorod Customs demonstrated the possibility of using mathematical models to determine the optimal time for performing customs operations, calculating the volume of customs payments in accordance with the specified parameters while ensuring the appropriate quality of customs control.

customs operations, goods, customs authorities, customs control, customs procedures, export, customs administration