Importance The article discusses the nature and content of the functions of customs authorities in conducting the currency exchange control. Objectives The paper aims to reveal the main problems and identify the priority directions of development of currency exchange control in the Russian Federation. Methods For the study, I used a systems method of knowledge, general theoretical methods like the methods of analysis, synthesis, comparison, description, and specific scientific methods like the formal-logical and comparative legal methods. Results I have analyzed the main stages of currency control of customs bodies, and I reveal the basic problems and their solutions in the performance of currency control. The paper shows the main point of the master currency control document that is a currency transaction report form. Conclusions To identify violations of foreign trade operators, it is necessary to modernize and develop new software for maintaining a currency control database and information processing.
Keywords: foreign exchange control, customs authorities, transaction certificate, capital outflow, short-lived company
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