Development of customs management

Abstract

In the article, the authors reveal the essence of customs management, give a definition of this complex and multifaceted phenomenon, and provide the basic models of a customs authorities’ system for controlling and administration of foreign economic activities. The authors describe
the main provisions of regulatory documents for customs clearance of foreign trade transactions. Special attention is given to the analysis of provisions of the Customs Code of the Customs Union. In particular, the principles of operation of the customs authorities, their tasks and functions
are considered. The system of customs authorities, officers’ duties, rights and responsibilities, evaluation criteria of their work, the rules of interaction of the customs authorities with other governmental institutions and internal control provisions are defined.