Theoretical and legal aspects of the administrative offenses connected with movement of goods through customs border of the Eurasian Economic Union

Abstract

The article provides a systematic theoretical and legal analysis of the effectiveness of customs procedures, the use of modern automated systems and information technologies in the field of customs, meeting modern requirements, an effective mechanism of risk management, the use of electronic means of information exchange, coordination of mutual work between agencies and organizations. The main link in this area is the transition to the latest system of customs control, which will reduce a significant amount of time to carry out various forms of customs control and in the meantime will increase its efficiency, which will lead to the fastest possible placement of goods and vehicles under the appropriate customs procedure. The key point of the new system of customs control will be the conditions and procedure for its implementation, which should be clear and as “transparent” as possible. Without the maximum introduction of information technologies in the process of customs control, including electronic document management and full transition to electronic Declaration of goods and vehicles, this system will not be able to function.