STATE AND PROSPECTS FOR THE DEVELOPMENT OF CUSTOMS CONTROL IN THE EUROPEAN UNION AND THE RUSSIAN FEDERATION

The article discusses the current problems of customs control as one of the activities of customs services. The paper analyzes the customs control in the European Union and the Russian Federation, aimed at identifying and preventing the import of prohibited and substandard goods. Attention is focused on the prospects for the development of customs control after the release of goods and vehicles sold by customs authorities through customs inspection. The necessity of choosing objects and forms of customs control based on the use of the customs risk management system is substantiated.