Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

December 2014 (published: 09.12.2014)

Number 4(19)

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

UDC 338.465

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

Agapova A.V.

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.
Read the full article 

Keywords: customs control, post-clearance customs control, post-clearance audit,  audit-based control.

Editorial address:
191002, St. Petersburg, street. Lomonosova 9, office. 2132

Information 2007-2022, All rights reserved
Department of Internet Solutions NRU ITMO © 2013
Яндекс.Метрика