The concept of actual control and its role in the customs control system

The purpose of this study is to consider actual control as one of the main elements of the customs control system of the Russian Federation.

The changes that are currently taking place in the country's economy are reflected in each of the economic sectors. An important stimulus to the search for new directions of export was the fluctuation in the cost of a barrel of oil, tax and customs duties on exports of which were the main base for replenishing the budget. For example, according to Irkutskstat, the value of exports from the Irkutsk region of mineral fuel, oil and distillation products amounted to 1,763,659.0 thousand dollars, and the total cost of timber processed and unprocessed amounted to 1206010.8 thousand dollars[6], which clearly demonstrates high volumes of the export market. In turn, the control and analysis of this economic flow is a strategic and priority task of the customs authorities, which determines the relevance of this research work, since the actual customs control itself is directly related to the control and analysis of goods.

Since the system of customs authorities is currently undergoing reform, customs began to be divided into customs of actual control and Electronic Declaration Centers (hereinafter - ECD), therefore, another goal is to determine the problems of developing the legislative framework for the functioning of customs of actual control, analysis of the very concept of "Actual customs control".