ОЦЕНКА ПРОЦЕССА И ЭФФЕКТИВНОСТИ ЦИФРОВОЙ ТРАНСФОРМАЦИИ ТАМОЖЕННЫХ ОРГАНОВ, ПРИОРИТЕТНЫЕ НАПРАВЛЕНИЯ РАЗВИТИЯ

Abstract:
The article examines the process of digital transformation of customs authorities, its main directions, the main stages, the implementation of which has already been completed, and the key directions for further development of this process. The purpose of the article is to develop a model that reflects the structure of the achieved results of the activities of customs authorities within the framework of full-scale digitalization and the definition of key areas that will ensure the maximum effect of its further implementation. The methodological basis consists of a systematic approach that considers the modernization of customs processes, a legal analysis of international practices for introducing digitalization into the processes of customs operations and customs control, as well as an analysis of the regulatory framework and statistical data on the proportion of customs operations in various areas performed electronically or automatically without the participation of a customs officer. Based on the analysis of international experience, as well as the results already achieved, a model is proposed for the further development of digital transformation of customs authorities with the creation of a single digital platform using artificial intelligence to automate the data processing process, generate analytical reports, introduce machine learning technologies, automate routine operations of customs officials. The practical significance of the study is to help identify and eliminate possible barriers to the creation of an «intelligent» customs, as well as to evaluate the results already achieved.