Unified Consulting Service of the Federal Customs Service of Russia as the basis for customer-oriented administration of customs authorities

The subject of the study is customs services, namely the implementation of a client-oriented approach in the provision of consulting services by customs authorities to the participants in foreign economic relations. The object of the study is the customs authorities and the customs services they provide. The purpose of the study is to form the principles of building and structure of the Unified Consulting Service of the Federal Customs Service of Russia, which allows not only to provide high-quality customs services to participants in foreign economic relations, but also to evaluate the performance indicators of customs authorities in this direction. The study pays special attention to the principles of work of customs authorities in the provision of information and consulting services for participants in foreign economic activity and problems arising during the implementation of these functions. The possibility of forming a special advisory service of the Federal Customs Service of Russia is being considered. The methodological basis of the study was a comparative analysis of the current system of appeals and complaints on the website of the Federal Customs Service of Russia and the proposed Unified Consulting Service, in particular, the fundamental principle of the transition from information to consulting services. The novelty of the research lies in substantiating the necessity and expediency of creating a Unified consulting Service of the Federal Customs Service of Russia and in forming the principles of its functioning. The study revealed a discrepancy in the approaches of customs authorities to the provision of services, the attitude towards them as a form of control, moreover, with the replacement of the concept of consulting, in fact, informing participants in foreign economic relations. It was also shown that the principles of the formation of consulting services are not presented systematically and in full, and their implementation is hindered not so much by the lack of regulatory regulation as by the attitude of customs officials to the administration process as a control function. The results of the study can be used by the country's legislature to amend regulatory legal acts on the regulation of customs services and customs authorities to bring relations with participants in foreign economic relations to a new level with an assessment of the quality of services provided. The article develops recommendations for the creation of a Unified Consulting Service of the Federal Customs Service of Russia, in particular, the principles of its formation and organizational structure are proposed, and the need for its creation is justified.

customs services, service paradigm, digitalization, consulting, formation principles, structure, informing, administration, website, performance indicators