MULTI-LEVEL APPROACH TO THE FORMATION OF CUSTOMS AND LOGISTICS SYSTEMS
The article deals with the organization of customs and logistics activities by creating multi-level systems. Customs logistics as a science and practice combines logistics and customs operations in an integrated state and economic sphere. The main object of customs logistics is the foreign trade flow crossing the customs border of the country and requiring certain customs processing. A logistic component of customs activity integrates tariff regulatory, information and analytical, checkpoint, and financial and economic functions of the customs authorities, at the same time linking them with the interests of the participants of foreign economic activity. According to the author, the successful organization of foreign economic activity is the integration in a single set of customs authorities, enterprises-participants of foreign economic activity and objects of customs infrastructure, forming a customs and logistics system. The author considers the problems of integration in a single set of customs authorities, enterprises-participants of foreign economic activity and objects of customs infrastructure. The article presents the hierarchical structure of the customs and logistics systems: micro-, meso- and macrolevel, inter-state, megalevel. The intensification of foreign economic relations of the Russian Federation, the availability of opportunities and threats from the external environment conditions the necessity of purposeful improvement of the customs service of export-import activities of domestic enterprises. According to the Strategy of the customs service development until 2020 in addition to traditional functions of the state administration in the sphere of taxation of foreign trade, customs and logistics systems should act as a social and economic institution in which the customs activity manifests itself as a particular form of service. On the one hand, it means that in modern times customs service of the Russian Federation as part of the economic system requires further improvement and development, on the other hand, there is an urgent need for the formation of regular updating of the customs infrastructure.