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Background. The foreign economic activity of the region is a significant factor in its successful development. The purpose of the study is to identify possible errors and violations committed by participants in foreign economic activity and customs services in the process of customs control, as well as to develop measures aimed at their elimination. Materials and methods. The research is based on the interview method, during which 20 customs officials and representatives of the customs sphere, including customs brokers, declarants, etc., were interviewed. Results. The types of offenses most often committed by participants in foreign economic activity, allowed in operations of export and import of goods, categories of goods subject to the most frequent offenses when crossing the customs border, categories of participants in foreign economic activity prone to offenses in the field of customs activity, types of offenses arising from customs authorities in the process of customs control were identified. Conclusions. The following measures will contribute to the elimination of the identified shortcomings and improvement of customs control procedures in general: creation of a parity mechanism to protect participants in foreign economic activity, ensuring prompt clearance of customs documentation, competent and comprehensive advice to participants in foreign economic activity, comprehensive support for investment projects involving cross-border movement of goods, objectivity of procedures for inspection and inspection of goods, objectivity of assessment of law enforcement practice when consideration of cases, regarding disputes between participants in foreign economic activity and customs authorities. |
