Voytov S.G., Chernyh V.V.Published in:
Journal of International Economic Affairs
– Volume 7, Number 1 (January-March 2017)

JEL classification: H21, K34, M42

Keywords: customs control, customs legislation, customs postaudit, documentary verification, Ukraine


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Abstract:

The article considers the basics of customs control as a functional component of a state’s customs system. We form the content of a concept of "customs post-audit". We define its place and role in the customs control system of the Ukraine. The authors determined a number of general and specific functions typical for customs post-audit. The article presents a modern model of conducting customs post-audit in the Ukraine, which illustrates step by step the complex organizational and intellectual process. We highlighted the basic principles that should guide specialists during customs post-audit. According to the results of efficiency monitoring of customs control system in the Ukraine, the authors formulated a number of problems faced by the customs post-audit during its implementation process.

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