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Economic Analysis: Theory and Practice
 

Conditions for digital traceability of business processes of end-to-end customs control of imported goods

Vol. 23, Iss. 12, DECEMBER 2024

Received: 19 August 2024

Received in revised form: 23 September 2024

Accepted: 9 October 2024

Available online: 26 December 2024

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: М15, М20

Pages: 2389-2398

https://doi.org/10.24891/ea.23.12.2389

Faridun N. VALIEV Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation
valiev@asu-ved.ru

ORCID id: not available

Subject. The article is devoted to digital traceability of business processes of end-to-end customs control of imported goods, implemented during the digital transformation of customs administration.
Objectives. The study aims to determine conditions for digital traceability of business processes for end-to-end customs control over imported goods.
Methods. The study rests on the methodology of systems analysis, which includes normative and scientific approaches to the exploration of the subject of research, methods of structural and comparative analysis.
Results. I comprehensively analyzed the categories of "digital traceability" and "digital transformation", offered my own definition of digital traceability of business processes, determined conditions for its implementation in relation to business processes for the end-to-end customs control of imported goods. Systems analysis enabled to establish relationship between two system-forming elements and define digital traceability as an integral part of digital transformation, acting not only as a driver of its development, but also as a tool for monitoring the movement of goods and tracking the implementation of business processes during customs operations and customs control. The paper defines conditions for digital traceability aimed at improving the quality of services during the end-to-end customs control over imported goods.
Conclusions. Fulfilling digital traceability conditions for business processes of end-to-end customs control is essential for its full-scale implementation during the digital transformation of customs administration, which determines the course towards customs services quality improvement.

Keywords: digital traceability, digital transformation, business process, end-to-end customs control, customs service

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