Annotation

The article is devoted to current problems of customs declaration of supplies moved across the border of the Eurasian Economic Union (EAEU). Based on an analysis of the law enforcement practice of the River Port Rostov-on-Don customs post, systemic discrepancies have been identified between the provisions of the Kyoto Convention, which prescribe the minimization of information requirements, and detailed national regulations. Special attention is paid to the practical difficulties arising from the use of the automated information system (AIS) "AIST-M" and the information and reference system (IRS) "Malakhit", as well as to the control over the movement of bunker fuel. Using statistical data for 2025 and the first quarter of 2026, the necessity of upgrading the software in these information systems and introducing a unified reporting form is substantiated. The scientific novelty of the article lies in the systematization of regional problems of stores declaration and the development of an integrated approach to improving the efficiency of customs control. The results of the study can be used to optimize the work of regional customs authorities and minimize the risks of illegal export of strategic resources.