Introduction

Status of the problem

The concept of customs procedures and their classification

Business-process modelling of basic customs procedures

Conclusion

References

Abstract

Customs procedures improvement is conducted to reduce the time of customs control. Reducing customs control time will lead to reducing operating and transaction costs of participants of customs control procedures as well as of participants of foreign economic activities. Business-process improvement models of basic customs procedures has a hierarchical structure to carry out specification on several levels. The model comprises official sequence of actions and stages of the data processing in software.

Introduction

Considerable attention is given to customs procedures improvement at the modern stage of customs system development in Russian Federation. The system of customs procedures is the main part of customs system. Changes in procedures of a customs business-process can have a critical influence on the results of customs control, efficiency and effectiveness of customs procedures. The development of analysis system and risk management, achievements in information technology and electronic data interchange, etc. create new requirements and provide opportunities for improving customs procedures. These requirements and opportunities are taken into account in the practice of customs regulation, but there is no clear approach to the business processes of customs procedures and capacity assessment of the international standards implementation of customs procedures in the Russian conditions. The application of standards without the creation of appropriate conditions can significantly reduce the effectiveness of customs control. The object of the research is business processes of basic customs procedures. The research subject is business-process modelling of customs procedures. The aim of the research is business-process modelling of basic customs procedures in EAEU.