ESSENCE AND CONTENT OF CUSTOMS SERVICES AT BORDER CROSSING POINTS

This paper presents the results of an analysis of the essence and content of customs services at border crossing points. Using statistical data and ranking information provided by the Bank of Russia and the World Bank, the necessity of improving the level of customs services in Russia is objectively demonstrated. A study of the basic level of methodological and methodical elaboration of the issue of improving customs services in the works of Russian scientists has been conducted. It is shown that a border crossing point is a key element ensuring the possibility of increasing the efficiency of customs services, since the technological operations performed in it within the framework of customs and other types of state control are key in terms of implementing actions that determine the duration and cost of customs services for participants in foreign economic activity.