IMPROVING THE CUSTOMS DECLARATION AND CUSTOMS CONTROL IN RESPECT OF INTERNATIONAL VEHICLES TRANSPORTATION OF THE EAEU

Abstract

Customs control is a set of measures that are applied by customs authorities in order to ensure compliance with customs legislation, including using a risk management system. The main objects of customs control are goods crossing the border of the Eurasian Economic Union, including those following through the customs territory of the EAEU under the customs transit procedure. However, the vehicles on which such goods are transported also fall under customs control. This is primarily due to the fact that the vehicle may contain hiding places, that is, an international transport vehicle may serve as a means of committing a crime. The authors propose measures to improve customs control and customs declaration of international transport vehicles. The distinctive features of the customs inspection, customs inspection and the application of measures for the identification of various types of vehicles of international transportation are shown. These differences are related to the design features of each type of international transportation vehicles. In addition, the authors noted that with regard to the customs declaration of vehicles of international transportation, that this customs operation is carried out not only by submitting to the customs authority the established form of declaration for the vehicle, but also by other procedures.