International standards of customs control regulation: modern assessment

The subject of the study is the system of international standards regulating customs control, their impact on national legislation and law enforcement practice of customs control. The author examines the existing international treaties in the field of customs regulation, among which there are general and special acts dedicated to the regulation of customs control. Two main objectives of the development and adoption of such standards in the field of customs control are outlined: the unification and harmonization of customs control regulation and the establishment of a minimum for such regulation. Special attention is paid to the principles of customs control, which are reflected in international treaties, in particular in the Kyoto Convention. The author also assesses the impact of international customs control standards on national regulation and law enforcement in the context of increased sanctions pressure on Russia. The main conclusions based on the results of the study are the following provisions: 1.International standards of customs control regulation have a significant impact on national customs legislation, and in the context of economic integration – on the level of integration regulation of customs control. 2.The goals of developing universal standards for regulating customs control in the world are: maximum convergence of national regulation in various countries, including through the establishment of customs control principles; establishment of a minimum level of regulation of customs control. 3.International treaties on the regulation of customs control are differentiated into acts of a general nature (for example, the Kyoto Convention) and acts of a special nature (for example, the TRIPS Agreement). 4.There are three main methods of the modern customs control system in accordance with the Kyoto Convention: risk management, audit and information technology. 5.The institution of customs control under sanctions is being transformed and used by the state selectively in relation to various countries.

customs control, international treaties, Kyoto Convention, digitalization, risk management, audit, simplification of procedures, sanctions, safety, principles of customs control