Customs Revenue Administration: International Digitalization Practices and Prospects for the Digital Customs Development in Russia
Year: 2026
Type: article
Abstract: The paper’s subject focuses on how other nations are digitizing their customs revenue administration. Enhancing customs revenue administration efficiency is especially relevant for Russia’s new reality, aiding national development and economic security. This study’s goal is the feasibility of Russian customs administrations implementing global digital technology practices, to pinpoint the dangers of digitalization in customs revenue collection and offer recommendations for the digital transformation of customs clearance and revenue administration. The objectives are to determine which technologies offer the most «development potential» for revenue administration and to outline the challenges and limitations of integrating technologies into customs. The research supports a method for creating a digital customs system to foster innovation within Russia’s Federal Customs Service. The authors used methods of logical, comparative, structural, and statistical analysis. International best practices for customs digitalization are identified and organized, alongside a developed set of advanced technologies for customs revenue collection. The results found obstacles in applying global practices and proposed solutions for advancing Russia’s digital customs system. The conclusion was that customs revenue administration needs substantial modernization, using advanced technologies and international expertise, considering national development aims, digital priorities, and international collaboration.
Source: Economics taxes & law
Institutions: Financial University, Russian Customs Academy
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7204247727