Electronic Customs as a Currency Control Authority

DOI

10.2991/aebmr.k.201205.041How to use a DOI?

Keywords

Electronic customs, customs of actual control currency control, declarations for goods in electronic form

Abstract

The article discloses the functionality of the recently created electronic customs from the position of currency control. The author identifies the specific features of electronic customs and their capabilities for the most efficient performance of currency control functions, in particular, control of filling in declarations for goods in order to ensure the proper functioning of automatic customs and banking currency control. The author’s arguments for the distribution of currency control powers are based on an analysis of the practice of customs authorities.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - M.A. Yakovleva
PY  - 2020
DA  - 2020/12/07
TI  - Electronic Customs as a Currency Control Authority
BT  - Proceedings of the 2nd International Scientific and Practical Conference on Digital Economy (ISCDE 2020)
PB  - Atlantis Press
SP  - 246
EP  - 249
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201205.041
DO  - 10.2991/aebmr.k.201205.041
ID  - Yakovleva2020
ER  -