For example,Бобцов

The ways of application in Russia the experience of customs control after the release of goods abroad

Annotation

The article examined the experience of customs controls after the release of goods on the basis of audit methods abroad and found that customs controls after the release is done on the basis of audit methods. This article analyzes the approaches to the concept of "Customs audit" as to the type of business activities or customs control and it is proved that the term «Customs audit» in Russia could be understood only as the type of business activities. The author comes to the conclusion that it was necessary to use auditing methods when conducting customs control after release of goods in Russia. But this requires the creation of a methodological base for audit-based  customs control after release of goods and standardizing of the verification activities. However, in the absence of a mechanism of putting such control in practice, it should be created, as well as the techniques of the for audit-based  customs control.

Читать текст статьи

Keywords

Articles in current issue