Chermyaninov D.V.

Purpose. Assessment of compliance of the existing system of customs bodies of the Russian Federation to modern conditions, elaboration of proposals for its possible adjustment. Methods. The research is based on a comparative analysis of administrative and legal status and authority of the existing customs bodies of the Russian Federation in conditions of introducing customs electronic declaration, as well as summarizing of the materials submitted by the customs authorities of the Russian Federation in a collection of the scientific and practical conference. Results and practical importance. The elaborated conclusions justify the need to adjust the existing system of customs bodies of the Russian Federation and to specify the list of functions of these executive bodies. As a result of the proposed changes, customs administrations and customs posts should be abolished and their functions transferred to the management bodies which are structural subdivision of the Federal Customs Service of the Russian Federation. The proposed optimization of the customs bodies system will allow for reducing costs of the state budget and increasing efficiency of the customs bodies of the Russian Federation. Scientific novelty. In connection with the introduction in January 2014 of mandatory electronic declaration of goods transported across the customs border of the Customs Union, with the majority of them coinciding with the state border of the Russian Federation, it is the first time when an informed opinion on the RF customs bodies reduction and the need to clarify and redistribute their functions is put forward.