STATUS, EVALUATION AND DIRECTIONS OF DEVELOPMENT OF CUSTOMS CONTROL AFTER RELEASE OF GOODS

Abstract

The directions of development of customs control after release of goods have been considered. The performance indicators of structural subdivisions of the customs authority have been analyzed. The problems of customs administration, associated with the organization of control after the release of good, have been revealed. The definition of the concept of «continuous customs control» has been disclosed. The author offers measures for improving the effectiveness of customs inspections, including the development of a methodological base, the application of risk management system, interaction with other public authorities, the use of electronic technologies, which contribute to the implementation of the tasks facing the customs authorities to create effective customs control.

Keywords

• customs control
• release of goods
• continuous customs control
• effectiveness of operation
• customs payments
• tax authority
• methodological framework