Customs Control Mechanism in the System of Ensuring the State Financial Security

The development of foreign economic activity of business entities, the intensification of international cooperation, the strengthening of integration processes in the world actualize the issue of transformation of the role of nation-states and the need to ensure an adequate level of their financial security. A potential threat to financial security is the increase in the volume of smuggled goods, the lowering of the customs value of goods and non-compliance with customs legislation. One of the important ways to prevent these violations is to create an effective customs control mechanism. The purpose of the article is to form the customs control mechanism in the system of ensuring the state financial security, the introduction of which will help to eliminate and block external and internal threats to the national economy. Approaches to the identification of subjects and objects of customs control were revealed. Methodical methods and techniques of customs control, differentiated by its types, were described. In the context of ensuring the state financial security it was specified that the customs control mechanism is the process of influence of the subject of customs control on the object by the methods used within the framework of the implemented customs policy to comply with the determined level of the state financial security in the presence of the established regulatory and legal, personnel, information and organizational support. Based on this vision, the authors formed the structure of such mechanism in the system of state financial security, containing the subject-object component of the mechanism, which interact through the use of control methods; the unit of evaluation of control results from the point of view of compliance with the established financial security indicators; management decision on the results of customs control, aimed at realizing influence on violators of customs legislation; formation of directions for improvement of certain elements of functioning of the customs control mechanism.