Analysis And Evaluation of The Budgetary Effectiveness of The Introduction of The Customs Procedure of The Customs Warehouse in The Implementation of Cross-Border Electronic Commerce

In the context of the modern approach to organized cross-border electronic commerce, it becomes obvious that a sufficient level of demand for goods supplied from foreign Internet sites and distributed for the purposes of personal consumption of citizens is being formed. However, at this stage of regulation of cross-border trade, the following tasks remain unresolved: assessment of the applied practice of cross-border electronic commerce using customs warehouses in foreign countries; assessment of export-import potential for conducting cross-border operations in the Russian Federation, implemented in conditions of cross-border electronic sales. It is also necessary to have a bond policy for storing, saving and declaring goods imported from international trading platforms in Russia. In connection with the above, the article presents some results of the analysis of foreign practice in the fi eld of foreign cross-border trade. Problems have been identifi ed in the organization of foreign trade between Russia and the countries of the Eurasian Economic Union. The intermediate facts of the customs experiment in the EAEU are outlined, including the need for duty-free storage of foreign goods placed under the customs warehouse procedure. A new system of indicators is needed to assess the budgetary and socio-economic eff ectiveness of measures for the functioning of customs warehouses. As a result of the research, the article proposes algorithms for calculating the budgetary efficiency of introducing the customs procedure of a customs warehouse within the framework of activities in the single economic space.