Analysis of document flow problems when individuals and legal entities import foreign currency cash across the customs border

The material presented in the article is devoted to issues related to the problems of document circulation during the transportation of foreign exchange funds in the Russian Federation. The purpose of this study was to analyze the work of customs offices and find solutions for improvement. The directions of development of the sphere of currency import, which are regulated by the Customs Code of the Eurasian Economic Union, are shown. The authors present data on the implementation of schemes to improve the work of customs offices in the context of the import of foreign currency.