Abstract:

The article studies the practical aspects of electronic declaration of goods and vehicles, analyses the world application experience of the electronic declaration system, analyses the features of the introduction of the technology of electronic declaration in the customs authorities of the Russian Federation in 2008-2017. The article has reviewed the practice of submission of declaration of goods in the Eurasian Economic Union and difficulties in the process of customs operations related to the declaration of goods have been identified. The scheme of electronic declaration, which includes four stages, has been developed: preparation of an electronic declaration and a package of electronic documents; placement of a package of electronic documents in the electronic archive of the declarant; submission of an electronic declaration to the customs authorities; interactive cooperation with customs authorities. Particular attention is paid to the problems of electronic declaration and the search for ways to improve it. The method of assessment of the interaction between customs authorities and foreign trade participants in the application of electronic declaration is proposed. This is a set of indicators that reflects the effectiveness of the electronic declaration technology, which allows to assess the interaction and graphically represent the results in order to identify points of resistance and problem areas. The increase in the level of interaction efficiency can be achieved only by joint efforts of the customs authority and the foreign trade participant, which will provide resource, time and material benefits to both subjects of interaction. The approbation of the developed method on the example of the participant of foreign economic activity and the customs authorities of Federal Customs Service of Russia at various levels has been carried out, practical recommendations on removing shortcomings have been given. The developed method requires adaptation to the peculiarities of the legislation of the state (not a member of the EAEU) in the field of customs regulation and control. The article will be of interest to participants of foreign economic activity and specialists dealing with customs issues.