Наука Красноярья (Dec 2019)

IMPROVEMENT OF THE ORGANIZATION OF CUSTOMS CONTROL WHEN PLACING GOODS FOR TEMPORARY STORAGE

  • Alla Viktorovna Pavlova

DOI
https://doi.org/10.12731/2070-7568-2019-5-71-81
Journal volume & issue
Vol. 8, no. 5
pp. 71 – 81

Abstract

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The article presents the legislative and practical aspects of the interaction of customs authorities and near-customs infrastructure (temporary storage warehouse) as part of customs control when placing goods for temporary storage, as well as measures to improve its organization. Methods and methodology: methods of empirical, theoretical research, methods and techniques of economic analysis, deduction and induction, synthesis. The result of the analysis development of recommendations for improving customs control by customs authorities of the activities of temporary storage warehouses when placing goods for temporary storage. Scope of the results the results of the analysis can be used in the activities of customs authorities, which monitor the activities of temporary storage warehouses (closed and open type). The novelty of the study. Сonsists in developing recommendations for improving customs control carried out by customs authorities in the near-customs sphere.

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