фактический таможенный контроль,
санкционная политика,
цифровизация,
электронные таможни,
искусственный интеллект,
интеллектуальный пункт пропуска,
внешнеэкономическая деятельность
Abstract
The article uses an analytical approach to study current trends in the customs management system of the Russian Federation, with special attention paid to the operational structure of customs control in the context of sanctions restrictions. It considers digital tools, artificial intelligence and "smart" checkpoints as key elements for improving the efficiency of customs services in modern conditions. As a result of the study, the current state of the customs management system was determined, the structure of participants in customs law was analyzed, the regulatory support for the functioning of the customs control system was assessed, and the compliance of existing regulatory legal acts in the field of customs control with modern trends in digitalization and automation was analyzed. Special attention is paid to the departmental project of the Federal Customs Service of Russia entitled "Reform of control and supervisory activities in the Federal Customs Service". The directions of adaptation of the customs management system of the Russian Federation to the trends of digitalization and automation have been developed.