СUSTOMS CONTROL: PROBLEMS OF PROTECTING THE RIGHTS OF CONTROLLED PERSONS IN THE CONTEXT OF DIGITALIZATION |
| 1 | |
| 2026 |
| scientific article | 342.9 | ||
| 67-72 | таможенный контроль, цифровизация, автоматизация, ответственность, таможенное декларирование, информационные системы, автоматическая регистрация, таможенные органы, customs control, digitalization, automation, liability, customs declaration, information systems, automatic registration, customs authorities |
| The digital transformation of customs control is obvious and naturally brings with it the simplification and acceleration of control and supervisory procedures, increasing their transparency and efficiency. At the same time, digital customs control can generate certain relatively new risks associated with restrictions on the rights and legitimate interests of regulated entities. Despite the isolated nature of the problems identified during the analysis of judicial practice regarding the protection of the rights of regulated entities during customs control, these issues require attention and practical solutions. They relate to the responsibility of customs authorities for decisions made by information systems during control and supervisory interactions. The solution to these identified problems involves optimizing customs authorities' software to account for potential risks of violations (restrictions) of the rights of regulated entities during customs control. |
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