Theoretical aspects of customs control "after the release of goods"

The subject of the study is the theoretical foundations of customs control after the release of goods: its subject, principles and functions. The authors analyze the definitions of the concept of "customs control after the release of goods" existing in science and in legislation. Special attention is paid to the relevance of the application of this type of customs control at the present time due to the increased risk of violation of the customs legislation of the EAEU and the legislation of the Russian Federation on customs regulation in connection with the shortening of the release period of goods and a decrease in control measures carried out at border checkpoints. The purpose of the work is a comprehensive study of the theoretical aspects of customs control after the release of goods, as well as the formation of a holistic view of this type of customs control by formulating the concept and supplementing the system of principles of the legal rules under study. The authors used general scientific methods of cognition: analysis, synthesis, analogy, deduction, induction and others. In particular, the methods of analysis and synthesis made it possible to summarize the conclusions of various scientific approaches to the proposed topic, as well as formulate specific conclusions. The study defines: "customs control after the release of goods", "administrative and legal regulation of customs control after the release of goods". It is proposed to include a new principle in the system of principles of this type of customs control, reflecting current trends in interaction between customs authorities and foreign trade participants, aimed at respecting the public interests of customs authorities, as well as the private interests of persons moving goods across the customs border of the EAEU, as well as encouraging their conscientious behavior - the principle of reciprocity. Reciprocity in the implementation of customs control after the release of goods allows customs authorities to effectively carry out verification measures shifted to the stage after the release of goods. Participants in foreign economic activity, in turn, this allows them to speed up customs operations before the release of goods.

customs law, customs control, subsequent control, customs operations, customs check, release of goods, principle of reciprocity, principles of control, control functions, simplification of foreign trade