Yekaterinburg, Russian Federation
Yekaterinburg, Russian Federation
VAK Russia 5.2.1
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 339.54
UDC 338.46
The paper develops a theoretical and methodological framework for conceptualizing a service-oriented paradigm of customs administration within the economic security agenda of both the state and business, and for assessing the balance between procedural service quality and the effectiveness of risk-based control. The study advances a working hypothesis that service orientation strengthens economic security only when it is institutionally aligned with a risk-based approach, compliance mechanisms, and resilient digital infrastructure; otherwise, accelerating procedures may increase the likelihood of misdeclaration and expand shadow practices. The methodological design relies on conceptual modeling, systems and comparative-logical analysis, and the operationalization of key concepts through observable indicators. The results include: a refined conceptual apparatus and a set of operational indicators; a typology of customs services by purpose, value for traders, and risk profile; and a “service–risk–security” conceptual model linking the service contour, the risk contour, and data/digital infrastructure via intermediate effects such as lower transaction costs, higher compliance, greater transparency, and improved detection quality. The findings support a policy logic of achieving a “smart balance” between facilitation and security and provide a basis for further empirical validation.
customs administration, service paradigm, customer orientation, customs services, risk management, risk-based approach, compliance, digital transformation, post-clearance control/audit, economic security, transaction costs, supply chain resilience
1. Makrusev V.V. Aktual'nye aspekty realizacii koncepcii servisno-orientirovannogo tamozhennogo administrirovaniya // Tamozhennoe delo. 2017. № 2. S. 13-17. EDN YNEURV. URL: https://makrusev.rf/wp-content/uploads/2018/01/Aktual'nye-aspekty.pdf.
2. Strategiya razvitiya tamozhennoy sluzhby Rossiyskoy Federacii do 2030 goda: Rasporyazhenie Pravitel'stva RF ot 23.05.2020 № 1388-r (red. ot 12.07.2024) // Al'ta-Soft: [sayt]. URL: https://www.alta.ru/tamdoc/20rs1388/.
3. Fal'chenko O.D. Konceptual'naya model' tamozhennogo regulirovaniya i administrirovaniya v ekonomike sfery uslug // Aktual'nye problemy i perspektivy razvitiya ekonomiki : Trudy XXIV Mezhdunarodnoy nauchno-prakticheskoy konferencii, Simferopol' - Gurzuf, 16–18 oktyabrya 2025 goda. – Simferopol': Izdatel'skiy dom KFU im. V.I. Vernadskogo, 2025. S. 134-135. EDN EUZJYK. URL: https://elibrary.ru/download/elibrary_87419204_61478860.pdf.
4. Boykova M. V. Kommunikativnaya model' servisno- orientirovannogo tamozhennogo administrirovaniya // Ekonomicheskie sistemy. 2021. №2. s. 12-19. URL: https://cyberleninka.ru/article/n/kommunikativnaya-model-servisno-orientirovannogo-tamozhennogo-administrirovaniya.
5. Kurochka A.A. Rol' informacionnyh tehnologiy v povyshenii effektivnosti tamozhennogo administrirovaniya v Rossiyskoy Federacii: metodologicheskie osnovy sociologicheskogo issledovaniya // Caucasian Science Bridge. 2022. №4 (18). s. 22-31. URL: https://cyberleninka.ru/article/n/rol-informatsionnyh-tehnologiy-v-povyshenii-effektivnosti-tamozhennogo-administrirovaniya-v-rossiyskoy-federatsii-metodologicheskie.
6. Ceykovec N.V. Konceptual'nye podhody k ponimaniyu i obespecheniyu nacional'noy ekonomicheskoy bezopasnosti: nauchnye teorii i gosudarstvennye strategii // Zhurnal Novoy ekonomicheskoy associacii. 2016. № 1(29). S. 129-159. DOI:https://doi.org/10.31737/2221-2264-2016-29-1-6. EDN VSKSYN. URL: https://www.econorus.org/repec/journl/2016-29-129-157r.pdf.
7. Pak A.Yu., Andronova I.V. Konceptual'nye osnovy ekonomicheskoy bezopasnosti regional'nogo integracionnogo ob'edineniya // Vestnik Rossiyskogo universiteta druzhby narodov. Seriya: Ekonomika. 2022.– T. 30, № 4. S. 484-498. DOI:https://doi.org/10.22363/2313-2329-2022-30-4-484-498. EDN YCGHRS. URL: https://elibrary.ru/download/elibrary_50055227_51000649.pdf.
8. Karpov V.V., Miller M.A., Korableva A.A. Konceptual'nye osnovy razvitiya ekonomicheskoy bezopasnosti regiona// Vestnik Sibirskogo instituta biznesa i informacionnyh tehnologiy. 2021. T. 10, № 3. S. 59-66. DOI:https://doi.org/10.24412/2225-8264-2021-3-59-66. EDN BGKDGL. URL: https://elibrary.ru/download/elibrary_47290051_26362435.pdf.
9. Miller M.A. Razvitie konceptual'nyh osnov ekonomicheskoy bezopasnosti regiona // Nauka o cheloveke: gumanitarnye issledovaniya. 2023. №2. s. 218-226. URL: https://cyberleninka.ru/article/n/razvitie-kontseptualnyh-osnov-ekonomicheskoy-bezopasnosti-regiona.
10. Anan'ev A.E. Servisnaya koncepciya tamozhennogo administrirovaniya i upravleniya kachestvom uslug v processe posttamozhennogo kontrolya // Ekonomicheskie nauki. 2024. Mart. s. 39-49. DOI:https://doi.org/10.14451/1.232.39. URL: https://ecsn.ru/wp-content/uploads/202403_39.pdf.
11. Fal'chenko O. D., Stremousova E. G. Teoretiko-metodologicheskie podhody k tamozhennomu regulirovaniyu // Drukerovskiy vestnik. 2025. № 5(67). S. 264-285. DOI:https://doi.org/10.17213/2312-6469-2025-5-264-287. EDN GFGOHO. URL: https://elibrary.ru/download/elibrary_83201000_63144662.pdf.
12. Kyoto Convention (10 December 2010) // World Customs Organization, 2010. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/wto-atf/dev/rkc-guidelines-ch-6.pdf
13. SAFE Framework of Standards to Secure and Facilitate Global Trade : 2025 edition // World Customs Organization, 2025. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/safe-package/safe-framework-2025_en.pdf?la=en
14. Agreement on Trade Facilitation (22 February 2017)// World Trade Organization, 2017. URL: https://www.wto.org/english/docs_e/legal_e/tfa_e.htm
15. Sof'yannikova I.Yu. Integrativnaya model' upravleniya — vektor na uluchshenie servisnoy deyatel'nosti tamozhennyh organov // Vestnik GUU. 2025. №4. s. 12-19. DOI:https://doi.org/10.26425/1816-4277-2025-4-12-19. URL: https://cyberleninka.ru/article/n/integrativnaya-model-upravleniya-vektor-na-uluchshenie-servisnoy-deyatelnosti-tamozhennyh-organov.
16. Business Ready 2024 // World Bank, 2024. DOI:https://doi.org/10.1596/978-1-4648-2021-2 .URL: http://hdl.handle.net/10986/42198.
