Короткий опис (реферат):
The main legal acts that define the standards for post-clearance control at the level of the European
Union are identified, namely: The EU Customs Code; WCO Guidelines for Post clearance Audit, 2012;
WCO Technical Notes on Customs Post Audit (UNCTAD Technical Note 5 Post clearance audit, 2011);
EU Authorized Economic Operators, Guidelines, 2007; EU Customs Standards (Customs Blueprints.
Blueprint 14. Post-clearance control and audit).
The experience of the United States of America in applying post-clearance control measures is analyzed. It is
determined that customs audit in the United States makes it possible to effectively use the limited resources
of customs authorities, to monitor compliance with customs legislation and the correctness of calculation,
timeliness and completeness of payment of customs duties, while at the same time being a deterrent to future
violators, protects the national industry from unfair trade practices and promotes legitimate trade.
The author has studied the peculiarities of post-clearance audit in China and found that the main purpose
of customs audit is to verify the «truthfulness and legality» of import and export activities. In addition, the
specifics of the activities of the German customs administration in the field of post-clearance control are
studied.
Scientific novelty. The study of international experience in the context of applying the risk management
system in the field of post-customs control has been further developed.
Practical significance. The main provisions of this study can be used in the process of developing proposals
for the application of a risk management system in the field of post-clearance control.
