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Title of Article

CUSTOMS MONITORING: ADMINISTRATIVE AND LEGAL CHARACTERISTICS


Issue
3
Date
2022

Article type
scientific article
UDC
342.9
Pages
63-70
Keywords
 


Authors
Agamagomedova S.A.
Penzenskiy gosudarstvennyy universitet


Abstract
The purpose of the work is to determine the place of customs monitoring in the system of customs control, highlighting its administrative and legal features.The research methodology includes such methods as the method of comparative analysis, formal legal method, methods of classification and systematization.The results of the study are provisions that characterize customs monitoring as a measure that ensures the conduct of customs control and has a preventive focus.As conclusions, the author established the administrative and procedural nature of the institution of customs monitoring, the focus on solving fiscal goals, the planned selective nature of use within the framework of customs control after the release of goods, as well as an alternative nature (the possibility of replacing them with customs checks). The properties of customs monitoring that distinguish it from passive observation are highlighted. It is concluded that it contains elements of self-regulation and (or) co-regulation in the customs sphere. The trends of the influence of digitalization in the customs sphere on the institution of customs monitoring are highlighted.

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