The aspect of conscientiousness in customs regulation of the working of Russian of enterprises-participants of foreign economic activity

The modern reform of control and surveillance activity determines the main direction of verification measures addressed to persons engaged in unscrupulous entrepreneurial activity, thereby reducing the administrative weight on conscientious entrepreneurs. The modern essence of the principle of conscientiousness is set out in paragraphs 3 and 4 of Art. 1 of the Civil Code of the Russian Federation: in establishing, exercising and protecting civil rights and in the performance of civil duties, participants in civil relations must act in conscientiousness. No one has the right to take advantage of his illegal or unfair behavior. The application of the “conscientious” criterion in relation to enterprises engaged in foreign economic activity is due to the transition of customs authorities to the implementation of a subject-oriented model of a risk management system. In October 2017, the Charter of Conscientious Participants in Foreign Economic Activity was signed in Russia, where Russian and foreign legal entities and individual entrepreneurs conducting their business in the field of foreign economic activity (hereinafter FEA), said on the establishment of bona fide forms of carrying out their foreign economic activity, as well as interaction with partners, contracting parties and government bodies...