Login
Section Elementary Education Method

Features of Customs Audit and Its Conduct

Vol. 11 (2020): August:

Saifullayev Mehrozh Saifullayevich (1)

(1) Tashkent State University of Economics Tashkent, Republic of Uzbekistan, Uzbekistan
Fulltext View | Download

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

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

Azizov.Sh.O ’. Abstract on improving the methodology of customs audit