HOW TO IMPLEMENT THE INTEGRATED CUSTOMS CONTROL MECHANISM IN KAZAKHSTAN

Abstract. This article examines the need for customs policy coordination to facilitate trade and the extent to which certain trade facilitation concepts, such as integrated border management and «single window», can be applied in Kazakhstan to improve governance and coordination. The purpose of the article is to study the current state of the customs clearance procedure in Kazakhstan, to present directions for the development of a mechanism for coordinating the interaction of participants in integrated customs control. The study is based on content analysis of literature and practical experience of customs authorities. The empirical study is based on information from open sources of Kazakhstan customs and current legislation. This article identifies the advantages of implementing integrated control, which should lead to the elimination of corruption risks, since the data will be transparent to all interested services, and access to information is regulated in accordance with the functions and powers of employees. As a result of the introduction of a mechanism of comprehensive government control, the activities of government bodies will be focused on the needs of citizens and the effectiveness of government decisions, which will allow us to move away from the bureaucratic model of relations between the state and society to “listening” and “proactive”. It is expected that this will reduce the time it takes for goods to cross the border, which will increase the efficiency of government control at border crossings, transit potential, and the collection of taxes and customs duties. Keywords: customs, revenue, customs administration, trade facilitation, «single window» principle, customs clearance centers, simplification of customs procedures.