№1-2020-15
Davydova M. V.
PROCEDURE FOR CUSTOMS CONTROL OVER THE ACCURACY OF INFORMATION CONTAINED IN THE CUSTOMS DECLARATION AND DOCUMENTS CONFIRMING THE DECLARED INFORMATIO
An important role in the implementation of foreign economic activity is played by transport, which is carried out mainly by rail and road modes of transport. At the same time, the customs authorities ensure control over the accuracy of the specified information in the customs documents provided by the carrier. In the tense political period of our country’s life, in the conditions of mutual sanctions, unscrupulous participants in foreign economic activity in the pursuit of additional profit go on a deliberate offense and declare false information in customs shipping documents. As a result, the loss of a significant share of the Federal budget replenishment due to customs duties and taxes. Like everything that is regulated by customs legislation, customs control in the form of verification of customs documents and information has several levels of regulation. There are two blocks: the international level and the national level, that is, regulation at the level of an individual state. This article discusses the legal framework governing customs control and the procedure for its implementation, as well as the analysis of the results of the customs authorities during customs control in the form of verification of customs and other documents.
Keywords: customs authority, customs control, customs Declaration, customs border of the EAEU, customs documents, reliability and completeness of information, release of goods.
Academician I.G. Petrovskii Bryansk State University (Russia)
