UDC 339.543.5

Elago T. A., Gudkova O. V.

CUSTOMS CONTROL AFTER THE RELEASE OF GOODS AS ONE OF THE FORMS OF ENSURING THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION

The article presents the results of the analysis of the activities of the customs authorities of the Russian Federation on the organization of customs control after the release of goods for the time period 2017 — 2019. The key purpose of the above analysis is to assess the control function of the activities of the customs authorities from the standpoint of ensuring the economic security of our country. This scientific work includes theoretical and practical parts. It must be said that in the course of the practical research, all the indicators presented for the greatest convenience were divided into several smaller subgroups, within which the effectiveness of the work performed was assessed. The formed subgroups reflected the quantitative indicators of the organized verification activities; indicators of the amounts of customs payments, penalties and fines additionally charged and collected as a result of post-control activities; as well as indicators of the effectiveness of attracting law enforcement practice in the context of customs control after the release of goods. At the end of the work carried out, an assessment was made of the need to apply the customs control procedure after the release of goods from the standpoint of advantages and risks, both for participants in foreign economic activity and for the customs authorities themselves.

Keywords: customs control after the release of goods, economic security, participants in foreign economic activity, customs authorities, control activities, fiscal policy, law enforcement practice.

Academician I.G. Petrovskii Bryansk State University (Russia)

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