ANALYSIS OF THE CURRENT STATE AND PROSPECTS OF IMPLEMENTATION OF POSTCUSTOM AUDIT IN UKRAINE
Journal Title: Порівняльно-аналітичне право - Year 2016, Vol 6, Issue
Abstract
The article is dedicated to the study of the current status of the implementation of the postcustom audit in Ukraine and its legal support. The international and European standards of customs audit as a form of customs control, which at most contributes to the simplification and harmonization of customs procedures, and may be exercised only by customs officers, were analyzed. As a result of a conducted research has been formed a conclusion about the need of changes in organizational structure and functions of territorial bodies of SFS in order to ensure the direct carrying out of the documentary inspections of observance of requirements of the customs legislation exclusively by the customs’ officers.
Authors and Affiliations
Л. М. Дорофеєва
Keywords
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