Dispatching of customs declarations in the Russian Federation: problems of legal justification

The subject of this study is the regulation of public relations proposed by the Federal Customs Service and the Ministry of Finance of the Russian Federation related to the automatic distribution of electronic customs declarations for goods between authorized electronic declaration centers using the customs information system, in particular, provided for by the current version of the draft order of the Ministry of Finance of the Russian Federation "On the powers of customs authorities to register customs declarations". Special attention in terms of argumentation of the need and specifics of the legal justification and regulatory consolidation of dispatching is paid to the positive effects of such a mechanism, which, in the author's opinion, are an integral manifestation and condition of full-scale digitalization and automation of customs authorities, established as a target for the development of the customs service of the Russian Federation until 2030, designed to ensure operational regulation and redistribution of the declarative array. To optimize the burden on officials, shorten the period of release of goods, simplify and accelerate customs operations, ensure uninterrupted registration of electronic customs declarations, and eliminate the possibility of interaction between declarants and customs officials is aimed at reducing the likelihood of corruption offenses. The authors used both general scientific methods (abstraction, induction, deduction, hypothesis, analogy, synthesis, typology, classification, systematization, generalization, and others) The same applies to special methods of scientific knowledge typical of jurisprudence (comparative law, historical, formal law, legal hermeneutics, system-structural, legal modeling, and others). The novelty of the scientific research lies in the applied proposals developed on the basis of the results of a comprehensive analysis of the existing sources of the EAEU law and the legislation of the member states on customs regulation, law enforcement practice regarding the legal justification of dispatching customs declarations in the Russian Federation as an integral direction in the implementation of strategic directions for the development of the customs service, providing for the formation by 2030 of a qualitatively new, rich "artificial intelligence", a rapidly reconfigurable, informationally connected with internal and external partners, a "smart" customs service that is invisible to law-abiding businesses and effective for the state, especially in terms of creating a "smart", flexible, information-rich, self-adjusting risk management system, as well as implementing and improving the effectiveness of the anti-corruption mechanism in in the customs sphere.