manguuУправлениеUPRAVLENIE / MANAGEMENT (Russia)2309-36332713-1645State University of Management10.26425/2309-3633-2021-9-1-140-150manguu-393Research ArticleВЫЗОВЫ И УГРОЗЫTHREATS AND CHALLENGESИнновационные подходы к проведению таможенных проверок участников внешнеэкономической деятельностиInnovative approaches to customs inspections of participants in foreign economic activityhttps://orcid.org/0000-0001-5213-413XГупановаЮ. Е.GupanovaYu. E.

Гупанова Юлия Евгеньевна, д-р экон. наук, доц., проф. кафедры экономики таможенного дела

140015, Комсомольский пр., 4, г. Люберцы, Московская обл.

Yuliya E. Gupanova, Doc. Sci (Econ.), Assoc. Prof., Prof. of branch of Economy of Customs Affair

4, Komsomolskii pr., Lyubertsy, Moskovskaya oblast’, 140015

u.gupanova@customs-academy.ruhttps://orcid.org/0000-0001-8935-497XЛемакА. С.LemakA. S.

Лемак Анастасия Сергеевна, главный государственный таможенный инспектор отдела таможенного контроля после выпуска товаров

109240, Яузская ул., 8, г. Москва

Anastasiya S. Lemak, Chief state customs inspector of the customs control department after the release of goods

8, Yauzskaya ul., Moscow, 109240

nastia-lemak@yandex.ruГКОУ ВО «Российская таможенная академия»РоссияRussian Сustoms AcademyRussian FederationЦентральная акцизная таможняРоссияCentral Excise CustomsRussian Federation20210704202191140150Copyright © Гупанова Ю.Е., Лемак А.С., 20212021Гупанова Ю.Е., Лемак А.С.Gupanova Y.E., Lemak A.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://upravlenie.guu.ru/jour/article/view/393

С принятием Стратегии развития таможенной службы Российской Федерации до 2030 г. одним из приоритетных направлений для таможенных органов стало внедрение новых подходов к организации и проведению таможенного контроля после выпуска товаров.

Цель исследования состоит в выявлении проблемных аспектов реализации технологии таможенных проверок и обосновании инновационных подходов к их проведению. Методика исследования основана на использовании методов анализа, синтеза, обобщения, сравнения и описания, которые позволили комплексно исследовать объект.

Предложен новый подход, предусматривающий централизацию и концентрацию контрольных функций таможенного контроля после выпуска товаров в уполномоченных подразделениях. Этот подход позволит повысить не только эффективность деятельности таможенных органов по реализации контрольно-надзорных функций после выпуска товаров, но и качество таможенного администрирования в условиях создания единой сети электронных таможен, обеспечит достижение баланса в применении таможенными органами процедур содействия и процедур контроля осуществления внешнеэкономической деятельности.

Для обеспечения внедрения нового подхода определены основные направления совершенствования технологии проведения таможенных проверок. Сформированные рекомендации по результатам исследования могут быть использованы в практической деятельности таможенных органов Российской Федерации.

With the adoption of the Strategy for the Development of the Customs Service of the Russian Federation until 2030, one of the priorities for customs authorities has become the introduction of new approaches to the organization and conduct of customs control after the release of goods.

The purpose of the research paper is to identify problematic aspects of the implementation of customs inspection technology and to substantiate innovative approaches to their implementation. The research methodology is based on the use of methods of analysis, synthesis, generalization, comparison and description, which allowed a comprehensive study of the object.

The paper proposes a new approach, which provides for the centralization and concentration of control functions of customs control after the release of goods in authorized departments. This approach will improve not only the efficiency of the customs authorities for the implementation of supervisory functions after the release of goods but also the quality of customs administration in terms of creating a unified network of electronic customs offices, ensure the achievement of balance in the application of customs procedures facilitating and monitoring the implementation of foreign economic activity.

The authors define the main directions for improving the technology of customs inspections to ensure the implementation of the new approach. The formed recommendations based on the results of the study can be used in the practical activities of the customs authorities of the Russian Federation.

формы таможенного контроляконтроль после выпуска товаровтаможенная проверкатаможенные органыучастник внешнеэкономической деятельностиинновационные подходыинформационные технологииинформационный обменcustoms control formspost-release controlcustoms inspectioncustoms authoritiesparticipant in foreign economic activityinnovative approachesinformation technologiesinformation exchangeReferencesАгамагомедова С.А. (2018). Таможенная проверка в Таможенном кодексе Евразийского экономического союза: административно-правовая характеристика // Вестник Нижегородского университета им. Н.И. Лобаческого. № 3. С. 75–82.Agamagomedova S.A. (2018), “The customs checks in the customs code of the Eurasian Economic Union: administrative and legal characteristics”, Vestnik of Lobachevsky University of Nizhni Novgorod, no. 3, pp. 75–82. (In Russian).Агапова А.В., Макеева Л.И. (2019). Анализ порядка информационного взаимодействия таможенных и налоговых органов при проведении таможенного контроля после выпуска товаров // Зеленый коридор. 2019. № 4 (10). С. 33–43.Agapova A.V. (2017), “Possibilities of application of foreign experience of post-clearance customs control in Russia”, Proceedings of the 29th International Business Information Management Association Conference “Education excellence and innovation management through vision 2020: from regional development sustainability to global economic growth”, May 3–4, 2017, Vienna, Austria, IBIMA, pp. 918–923.Лемак А.С. (2019). Таможенный аудит – инновационный подход в развитии технологии проведения таможенных проверок // Экономические стратегии ЕАЭС: проблемы и инновации: сб. материалов II Всероссийской научнопрактической конференции, 11–12 апреля 2019 г., Москва, Российский университет дружбы народов. М.: РУДН. С. 378–387.Agapova A.V. and Makeeva L.I. (2019), “Analysis of the order of information interaction between customs and tax authorities during customs control after the release of goods”, Green Channel, no. 4 (10). pp. 33–43. (In Russian).Руднева З.С. (2017). Формы, средства и способы таможенного контроля // Электронный научный журнал «Таможенное дело и внешнеэкономическая деятельность компаний» № 1 (2). С. 317–327.Ageev I.A., Shtanko M.A., Ardashkin I.B. and Brazovskaya O.E. (2016), “Customs compliance as the optimization prospect of relations between the participants of foreign economic activity and customs authorities in the Russian Federation”, Proceedings of the 28th International business information management association conference “Vision 2020: innovation management, development sustainability, and competitive economic growth”, November 9–10, IBIMA, Seville, Spain, pp. 4317–4324.Сальникова А.В., Тощев А.С. (2019). Камеральная таможенная проверка. Особенности назначения и проведения // Вектор экономики. № 4 (34). С. 62–70.Al-Shbail T. (2020), “The impact of risk management on revenue protection: an empirical evidence from Jordan customs”, Transforming Government: People, Process and Policy, vol. 4, no. 3, pp. 453-474. https://doi.org/10.1108/TG-02-2020-0025.Agapova A.V. (2017). Possibilities of application of foreign experience of post-clearance customs control in Russia // Proceedings of the 29th International business information management association conference “Education excellence and innovation management through vision 2020: from regional development sustainability to global economic growth”, May 3–4, 2017, IBIMA, Vienna, Austria. Pp. 918–923.Bleikher O.V., Ageeva V.V., Fedorova T.N., Butorina N.B. and Brazovskaya O.E. (2016), “The building of a single information space and the elimination of administrative barriers under the enlargement of the Eurasian Economic Union”, Proceedings of the 27th International business information management association conference “Vision 2020: innovation management and education excellence: from regional development sustainability to global economic growth”, May 4–5, IBIMA, Milan, Italy, pp. 554–562.Ageev I.A., Shtanko M.A., Ardashkin I.B., Brazovskaya O.E. (2016). Customs compliance as the optimization prospect of relations between the participants of foreign economic activity and customs authorities in the Russian Federation // Proceedings of the 28th International business information management association conference “Vision 2020: innovation management, development sustainability, and competitive economic growth”, November 9–10, 2016, IBIMA, Seville, Spain. Pp. 4317–4324.Cho C.J. (2017), “Understanding Korea’s advance customs valuation arrangement and refund claim regimes”, World Customs Journal, no 11, pp. 69–72.Al-Shbail T. (2020). The impact of risk management on revenue protection: an empirical evidence from Jordan customs // Transforming Government: People, Process and Policy. V. 4. No. 3. Pp. 453-474. https://doi.org/10.1108/TG-02-2020-0025.Nemirova G.I. and Novikov S.V. (2019), “Organizational and economic mechanism for customs control after the release of goods administration in the economic security system”, Proceedings of the 33th International Business Information Management Association Conference, April 10–11, IBIMA, Granada, Spain, pp. 4149–4160.Bleikher O.V., Ageeva V.V., Fedorova T.N., Butorina N.B., Brazovskaya O.E. (2016). The building of a single information space and the elimination of administrative barriers under the enlargement of the Eurasian Economic Union // Proceedings of the 27th International business information management association conference “Vision 2020: innovation management and education excellence: from regional development sustainability to global economic growth”, May 4–5, IBIMA, Milan, Italy. Pp. 554–562.Novikova S.A., Sidorov D.E. and Goncharuk I.V. (2020), “New Technologies of Business Processes in the Sphere of Customs Administration of Export-Import Transactions and Payments”, International Science and Technology Conference “FarEastCon-2019”, IOP Conference Series: Materials Science and Engineering, vol. 53, pp. 082015. https://doi.org/10.1088/1757-899X/753/8/082015.Cho C.J. (2017). Understanding Korea’s advance customs valuation arrangement and refund claim regimes // World Customs Journal. No 11. Pp. 69–72.Lemak A.S. (2019), “The customs audit is an innovative approach in the development of technologies for customs inspections”, Proceedings of the II All-Russian Scientific and Practical Conference “Economic Strategies of the EAEU: Problems and Innovations”, April 11–12, RUDN University, Moscow, pp. 378–387. (In Russian).Nemirova G.I., Novikov S.V. (2019). Organizational and economic mechanism for customs control after the release of goods administration in the economic security system // Proceedings of the 33th International Business Information Management Association Conference, April 10–11, IBIMA, Granada, Spain. Pp. 4149–4160.Rudneva Z.S. (2017), “The forms, means and methods of customs control”, Scientific electronic journal “Tamozhennoe delo i vneshneekonomicheskaya deyatel’nost’ kompanii”, no. 1, pp. 317–327. (In Russian).Novikova S.A., Sidorov D.E., Goncharuk I.V. (2020). New technologies of business processes in the sphere of customs administration of export-import transactions and payments // International Science and Technology Conference “FarEastCon-2019”. IOP Conference Series: Materials Science and Engineering. Vol. 753. Pp. 082015. https://doi.org/10.1088/1757-899X/753/8/082015.Sal’nikova A.V. and Toshhev A.S. (2019), “Cameral customs inspection. Features of appointment and carrying out”, Vector of the Economy, no. 4, pp. 62–70. (In Russian).

The authors declare that there are no conflicts of interest present.