Improving the Mechanism of Customs Control Over the Export of Oil and Oil Products from the Russian Federation and Assessing its Effectiveness

The purpose of the study. In the context of sanctions pressure on the oil industry and ensuring sustainable development of the national economy, the Government of the Russian Federation (hereinafter referred to as the RF) influences the oil industry by applying methods of regulating foreign trade activities (hereinafter referred to as FTAA). A special place in the implementation of these measures is given to customs authorities, ensuring control over the methods of state regulation of FTAA and favorable conditions for the implementation of FTAA by participants in foreign economic activity through the use of a customs control mechanism. The study revealed that the current mechanism of customs control over the export of oil and oil products is characterized by a number of problems that directly lead to the presence of risky situations in the process of customs control associated with the violation of customs legislation, and a decrease in the speed of customs control while reducing the quality of customs services. Therefore, the purpose of this article is to improve the mechanism of customs control over the export of oil and oil products, providing for increased efficiency of customs control and quality of customs services. Conclusions. The paper proposes an improved mechanism of customs control over the export of oil and oil products from the Russian Federation and develops directions for its improvement. To conduct a comprehensive assessment of the effectiveness of the customs control mechanism, a methodology has been developed that includes a system of indicators and an algorithm for quantitative and qualitative assessment.