Financial aspects of customs control: legal justification

The object of the research is the financial aspects of customs control that can be differentiated within the modern system of customs control. The author proposes a differentiation of customs control directions into financial and procedural. Special attention is given to the content of customs control after the release of goods, which has a financial nature and currently serves as a priority direction of customs control. The author discusses the correlation of criteria for differentiating customs control such as timing, financial objectives, and procedural limitations. The author highlights such exclusively financial directions as the control over the correctness of calculating and timely payment of customs duties and the control of customs value. It is noted that these directions can be divided into those with direct and indirect financial interests. The latter includes combating the legalization (money laundering) of proceeds obtained through criminal means and the financing of terrorism. The methods of research included systematic and comparative analysis, the method of legal formalization, and the classification method. The main conclusions of the conducted research are propositions that the system of modern customs control includes financial and other directions. The novelty of the research lies in the identification of customs control directions that have a financial nature and are aimed at ensuring the fiscal function of the state. The author proposes a correlation of this criterion for differentiating customs control with others, such as the criterion of timing of customs control. It is concluded that the currently prioritized customs control after the release of goods has a financial character and is essentially aimed at replenishing the federal budget through customs payments. The thesis is substantiated that issues of financial obligations are highly relevant concerning customs control, which includes monitoring compliance with financial obligations by entities engaged in foreign economic activity. The practical significance of the results of the article lies in the possibility of differentiating customs control procedures based on financial and other orientations.