Customs revenue administration: process elements, modern tools of foreign trade activities stimulation

Abstract

The Customs authorities play a significant role in the formation of the State budget of Russia and creation of conditions to stimulate foreign trade activities by accelerating and simplifying customs operations and procedures. The article is devoted to the analysis of customs revenue administration features. The author highlights the elements of the customs revenue administration system: agencies at different levels and the instruments ensuring meeting their responsibilities. This article describes specific information technology resources used in the process of administering customs revenues, which considerably reduce the time and costs of foreign trade participants.