Customs post-audit: essence and legal regulation

Abstract

The article carried out research on the disclosure of the essence of the concept of «customs post-audit» and its legal regulation. The impact of the application of the Kyoto Convention on the customs policy and system of Ukraine is characterized, namely in terms of simplification and reduction of the terms of customs clearance for subjects of foreign economic activity and the use of post-audit methods to control such operations. The problem of covering customs post-audit and control in the legal framework of Ukraine is considered. The classification of documentary verification is presented as one of the forms of using the customs post-audit. A study of theoretical and methodological support and practical application of the customs post-audit as an effective tool for controlling foreign economic entities has been carried out. The main tasks of the customs post-audit are determined, the qualitative implementation of which will contribute to the efficient production of the activities of the customs authorities. The paper presents the basic principles that should be followed by the customs authorities when checking business entities, the application of which will ensure the transparency and efficiency of the customs post-audit.

Keywords

• customs code of ukraine
• customs authorities
• documentary check
• control
• customs post-audit