Problems of detection and investigation of customs crimes in the context of electronic declaration

Abstract

The article notes that they have currently completed the transition to electronic declaration. A number of regions have established electronic declaration centers, which have already proven their effectiveness. Presently, their number has reached 16. But along with the positive aspects associated with the introduction of electronic declaration, there are also negative ones. Crime in the customs sphere has not gone away, and new terms for declaring require the search for new ways to counter it. The model of an electronic declaration of goods in electronic declaration centers has identified new features of both the commission of crimes within the competence of customs authorities and their detection, suppression and documentation. Therefore, a constant exchange of experience between various electronic customs is necessary in order to effectively combat crime in the customs sphere, thus creating uniform system for identifying existing problems and finding their solutions.