Organization of customs control of goods moved under smart contracts: principles and factors to increase efficiency

Polyakova Vladislava Maratovna

Currently, innovative methods and technologies for registration of foreign trade transactions for the purchase and sale of goods are being intensively developed. One of such innovative technologies for registration of foreign trade transactions is a smart contract. The article presents the definition of the term "smart contracts", highlights the basic principles of customs control of goods transported within the framework of smart contracts. In addition, the article proposes the main factors that provide an increase in the efficiency of customs control of goods transported under smart contracts, as well as methods of obtaining them and methods of assessment.

Keywords:foreign trade transactions, smart contracts, blockchain, blockchain technologies, customs control, principles of customs control.