Regulatory and legislative base:

  • Federal Law of August 03, 2018 No. 289-FZ On Customs Regulation in the Russian Federation
  • Order of FCS of Russia of January 24, 2008 No. 52 On implementation of information technology of data submission to customs authorities in electronic form for purposes of customs clearance of goods, including with use of Internet international association of networks

The following links can be useful for you:

www.customs.ru
www.tks.ru
www.alta.ru
www.провэд.рф
http://na.buhgalteria.ru/document/n167427