Electronic Customs as a Currency Control Authority
- 10.2991/aebmr.k.201205.041How to use a DOI?
- Electronic customs, customs of actual control currency control, declarations for goods in electronic form
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.
- © 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/).
Cite this article
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 -