On problematic issues of interaction of customs authorities with other regulatory authorities during customs control after the release of goods

Abstract

The article discusses aspects and problematic issues of the system of interdepartmental interaction of customs authorities in the framework of customs control after the release of goods. The author notes that the process of interaction between customs and tax authorities is complicated by problematic issues related to the difference in the focus of the activities of the two departments, as well as practical difficulties, consisting both in the infrastructural equipment of customs and tax authorities, and in differences in the timing of analytical work and pre-verification analysis, as well as the tools and sources of information used. In terms of the interaction of customs authorities with other state regulatory authorities, the author has identified a number of problematic issues related, first of all, to the imperfection of the legal framework for regulating such interaction.