Vol. 11 (2020): August
Elementary Education Method

Features of Customs Audit and Its Conduct


Saifullayev Mehrozh Saifullayevich
Tashkent State University of Economics Tashkent, Republic of Uzbekistan, Uzbekistan *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published August 24, 2020
Keywords
  • Customs Audit,
  • Customs Control,
  • Subject of Foreign Economic Activity
How to Cite
Saifullayevich, S. M. (2020). Features of Customs Audit and Its Conduct. Indonesian Journal of Education Methods Development, 11, 10.21070/ijemd.v11i.574. https://doi.org/10.21070/ijemd.v11i.574

Abstract

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

  1. Convention on Customs Control of the World Customs Organization (Kyoto Convention).
  2. Goryachev.V.A (2016). International Experience of Customs Post control
  3. 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
  4. Azizov.Sh.O ’. Abstract on improving the methodology of customs audit