Features of Customs Audit and Its Conduct
DOI:
https://doi.org/10.21070/ijemd.v11i.574Keywords:
Customs Audit, Customs Control, Subject of Foreign Economic ActivityAbstract
This article contains the essence of the concept of customs audit, definitions of the concept of customs audit by foreign and domestic scholars, the procedure for conducting a customs audit, the scientific basis of customs audit, which differs from customs control.
References
Convention on Customs Control of the World Customs Organization (Kyoto Convention).
Goryachev.V.A (2016). International Experience of Customs Post control
Bakaeva.O.Y., Pokachalova.E.V(2018) Monitoring and Audit as a Tool of Balancing Private and Public Interests in Tax and Customs Relationship DOI: https://doi.org/10.17072/1995-4190-2018-42-616-643
Azizov.Sh.O ’. Abstract on improving the methodology of customs audit