Scientific & Practical Journal
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Dear readers, we are pleased to present the ninth issue of the journal “LOGISTICS” for 2026. The issue features articles that not only reflect current industry trends but also provide practical guidance for managerial decision‑making.
Dear readers! You are holding the combined issue of the “LOGISTICS” journal, in which we have collected materials for July and August 2026. It brings together practice and theory, applied solutions and bold methodological explorations.
Dear readers! We are pleased to present you with the sixth issue of the journal for 2026, in which the theory and practice of logistics are explored in a variety of relevant areas. This issue is truly multifaceted, combining reflections on the essence of logistics processes with applied calculations and industry-specific cases.
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Trends in customs control after the release of goods in modern conditions of digitalization and automation of customs authorities
E.N. Fuks, S.V. Novikov, E.E. Vovk1 / 2025 | CUSTOM HOUSE
Annotation. The article provides a retrospective analysis of the results of customs control after the release of goods. As a result of this analysis, trends that are characteristic of this type of control were identified. A forecast of customs duties collected as a result of customs control after the release of goods was made. Particular attention is paid to the trend of formation of debt on payment of customs duties as a result of customs control after the release of goods, which indicates the need to improve the activities of customs authorities.
Key words. Customs control after release of goods, additional charges, forecasting, collection, debt, customs payments.
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