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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
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.
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Keywords: customs control, post-clearance customs control, post-clearance audit, audit-based control.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
UDC 338.465
The ways of application in Russia the experience of customs
control after the release of goods abroad
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.