Features of customs control as one of the functional lines of activity of the customs authorities of the Republic of Belarus
In the introduction the object of research is indicated, which is understood as the social relations that are formed in the process of exercising customs control by the customs authorities of the Republic of Belarus. The purpose of the study is a comprehensive study of certain aspects of customs control by customs authorities. Scientific novelty is determined by the dynamics of the development of customs legal relations, as well as the fact that scientists have not recently carried out studies related to the improvement of the activities of customs authorities associated with the implementation of customs control. In the main part approaches to the definition of the concept of “customs control” are analyzed, its qualitative characteristics are given, peculiarities of forms of customs control under the Customs Code of the Customs Union are determined, and the differentiation of the forms of customs control into directly forms of customs control and measures ensuring the conduct of customs control, fixed in the Customs Code of the Eurasian Economic Union, which will come into force on January 1, 2018, is shown. Great interest in the conduct of state customs control represents priority areas for the development of information technology customs administration. In this aspect it is proposed the concept of “reverse preliminary information”, which can be used to optimize the activities of customs authorities, in particular, when conducting customs control operations. In the conclusion it is justified the need to consolidate the institution of reverse advance notification and its implementation in the practical activities of the customs authorities to optimize both customs clearance and customs control in relation to goods being transported across the customs border. The obtained results can be used both in theoretical activity to disclose the prospects for improving the activities of customs authorities in the field of customs control, and in the practical sphere with the aim of improving the activities of customs authorities in the implementation of registration and control of goods transported across the customs border.