Transformation of Customs Administration in the Russian Federation: Fiscal Sustainability in the Conditions of External Constraints
Abstract
This article analyzes the transformation of customs administration in the Russian Federation from 2020 to 2025, driven by global challenges and external constraints. It examines shifting fiscal priorities in relation to imports as the primary source of federal budget revenue. Particular attention is paid to the customs service's adaptation to new conditions, including the restructuring of supply chains, the growth of parallel imports, and the need to counter new patterns of law violation. The article describes the implementation of modern control tools, such as intelligent risk management systems, automation of customs operations, enhanced interagency cooperation, and strengthened foreign exchange controls. It appears that customs control is moving away from formal procedures toward a comprehensive, technology-oriented system that has ensured fiscal sustainability in the face of structural economic changes.