IMPROVING THE ORGANIZATION AND CONDUCT OF CUSTOMS INSPECTIONS IN ORDER TO ENSURE THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION

At the present stage, the process of implementing control activities of customs officials is characterized by a fairly large variety, which is legislatively enshrined in the practice of the Eurasian Economic Union, as well as the Russian Federation. In particular, customs control can be implemented at the stage of direct customs clearance of a consignment of goods. In the process of organizing and conducting customs control after the release of goods, a customs inspection is used. It allows you to identify facts of false declaration of a consignment of goods, and is also characterized by a number of different types of its implementation. In addition, it allows you to identify hidden links between related persons, with whose participation illegal facts of movement of goods were carried out on the flow. This also has a positive effect on the performance of the protectionist and fiscal functions of customs authorities. The relevance of the study lies in the need to study the features of improving the procedure for organizing and conducting customs inspections, taking into account the automation of customs control processes. This is due to the fact that the practice of customs inspections and information support for the automation of processes in the Russian Federation is characterized by a number of distinctive features from the member countries of the Eurasian Economic Union. The authors of the work developed recommendations for improving the procedure for organizing and conducting customs inspections, taking into account the automation of customs control processes, which helps to mitigate threats to ensuring the economic security of the state.