Customs Revenue Administration: International Digitalization Practices and Prospects for the Digital Customs Development in Russia

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.

1. Mikuriya K, Cantens T. If algorithms dream of customs, do customs officials dream of algorithms? A Manifesto for data mobilisation in customs. World Customs Journal = World Customs Journal. 2020;14(2):3-22. DOI: 10.55596/001C.116414

2. Yaren H. Is Blockchain technology a silver bullet for a customs environment? World Customs Journal = World Customs Journal. 2022;16(1):101-112. DOI: 10.55596/001C.116463

3. Gao Q., Kuang Z. Can robotic process automation technology enable risk data analysis for customs’ postclearance audit: A China customs case study. World Customs Journal = World Customs Journal. 2023;17(2):93-104. DOI: 10.55596/001C.88821

4. Vijayakumar S. Technology- centric and data-driven customs risk management for supply chain security. World Customs Journal = World Customs Journal. 2025;19(1):38-63. DOI: 10.55596/001C.131745

5. Goncharenko L. I., Advokatova A. S. Synergy of digital technologies and service model of tax authorities as a driver for tax administration development. Tyumen State University Herald. Social, economic and legal research. 2024;10(2(38)):131-145. (In Russ.). DOI: 10.21684/2411-7897-2024-10-2-131-145

6. Advokatova A. S. Tax control in the context of modification of relations between tax authorities and taxpayers: Monograph. M.: Rusajns; 2020. 190 p. (In Russ.).

7. Goncharenko L. I., Advokatova A. S., Zavorykin A. A. About formation of specific tax instruments in the epoch of the Fourth Industrial Revolution and their impact on economic growth. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy. 2023;(1):46-54. (In Russ.). DOI: 10.51832/222379842023146

8. Goncharenko L. I. Diversification of the tax system as a factor in the implementation of national development projects in Russia. Ekonomika. Nalogi. Pravo = Economics, taxes & law. 2025;18(3):144-154. (In Russ.). DOI: 10.26794/1999-849X2024-18-3-144-154

9. Goncharenko L. I., Knyazeva A. V. Directions of transformation of tax policy in order to support and stimulate innovative development of the economy. Ekonomika. Nalogi. Pravo = Economics, taxes & law. 2023;16(6):108-119. (In Russ.). DOI: 10.26794/1999-849X-2023-16-6-108-119

10. Goncharenko L. I., Krayushkin K. D. Evolution of the content of the service function of the tax authorities. Upravlencheskie nauki = Management Sciences. 2024;14(2):51-63. (In Russ.). DOI: 10.26794/2304-022X-2024-14-2-51-63

11. Nikulkina I. V., Ivanushchenko A. V. Increasing flexibility of the customs revenue administration system based on the agility approach: methodological aspect. Kreativnaya ekonomika = Creative Economy. 2025;19(9). (In Russ.). DOI: 10.18334/CE.19.9.123756