IMPROVEMENT OF THE METHOD OF CALCULATING CUSTOMS DUTIES WHEN CONNECTING AND SEPARATING GOODS AFTER THEIR RELEASE BY THE CUSTOMS AUTHORITY

Chernev Roman Sergeevich, Voronchenko Tamara Vasilievna

The article discusses the general problems of customs revenue administration and certain aspects of the fiscal activities of customs control units after the release of goods. The factors contributing to improving the efficiency of the administration of customs payments after the release of goods are analyzed. The assessment of the existing methodology for calculating customs duties during the merger and/or separation of goods after their release is given and recommendations for its improvement in the context of the use of modern information technologies are presented. The purpose of the article is to develop a new approach to accounting and control of customs payments calculated and paid after the release of goods, based on the formalization of actions of participants in customs relations related to the release of goods. The materials presented in the article can also be used in theoretical studies devoted to improving the system of administration of customs revenues in general, as well as specific actions carried out by customs authorities, using software tools to support their management decisions.

Keywords:customs payments; administration of customs revenue; efficiency and effectiveness, merger and separation of goods, customs control after the release of goods, information technology, automation and digitalization