Conceptual provisions of the level-based implementation of the “single window” mechanism in customs authorities

The subject of this article is a set of regulatory legal acts regulating the processes of creating and implementing a single window mechanism in foreign economic activity. The purpose of the article is to consider the above-mentioned totality, grouping existing documents by levels of their creation and operation into international, supranational and national ones. The article is written using such methods as theoretical analysis, systematization, classification, generalization and comparative analysis. As a result, an analysis of regulatory legal acts of various levels was carried out in terms of regulating the processes of implementing and using the single Window mechanism, as well as information on the availability of regulatory legal, technological, organizational and methodological support for these processes. These results will help to identify the processes of implementation and operation of the mechanism, which are currently unregulated or regulation of which needs some changes in order to improve the efficiency of these processes. The results obtained make it possible to identify the most general further directions for the development of the “single window” mechanism in foreign economic activity, the effectiveness of which depends on the adequacy of the regulatory framework, its consistency and relevance. This article will help to structure and summarize the currently available regulations that ensure the implementation and use of the “single window” mechanism.

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