New Opportunities and New Challenges for Foreign Trade Participants Arising In the Process of Digitalization of the Electronic Document Management System of the Federal Customs Service of Russia

The relevance of the topic of the article is due to the need to improve the electronic document management system between customs authorities and foreign trade participants. Currently, the use of digital technologies in the activities of customs authorities is becoming increasingly popular and relevant. The use of digital technologies in the electronic document management system opens up many new functions for participants of the foreign economic Activity and the Federal Customs Service of Russia, such as speeding up the document exchange process, automating the document processing process, and improving the security of document exchange. In this regard, the analysis of the process of providing the necessary documents and (or) information by the foreign trade participant is of particular interest, because at the moment the document flow is mainly in paper form. The purpose of the study is to analyze the process of carrying out verification measures by customs authorities, providing the necessary documents and (or) information by foreign trade participants, identify emerging problems and develop recommendations for their elimination. Objectives of the study: to assess innovations in the field of customs declaration, consideration of applications for amendments (additions) to the information declared in the goods declaration after the release of goods, as well as customs control in the form of verification of documents and (or) information on the initiative of the customs authority; to identify the key advantages and problems of the current state of document flow; to propose ways to solve the efficiency and improvement of the electronic document management system. Research methods: the current state of the electronic document management system was analyzed, including problematic issues were identified. The synthesis method made it possible to demonstrate the need to increase the efficiency of the electronic document management system, since it is used in many processes in the field of customs. The modeling methodology allowed us to propose ways to solve problematic issues of the current state of the electronic document management system and directions for improving these processes within the framework of the topic under consideration. The key problems of the electronic document management system are: abnormal situations, due to which it is not possible to view documents in electronic format, delays, loss of documents, interruptions in the work of JSC “Russian Post†when working with paper documents, the inconvenience of working with a large volume of paper documents, long periods of customs control. Promising solutions to these problems are: to amend international treaties and acts in the field of customs regulation and legislation of the member states on customs regulation, to introduce an All-Russian information system that could both serve the process of electronic declaration, the introduction of the possibility of sending a request by the customs authority for the submission of documents and (or) information in electronic form after the release of goods in a special software tool, the expansion of the functionality of the Personal account of the foreign trade participant.