ALGORITHM OF CONDUCTING OF CUSTOMS AUDIT IN POINT OF IMPORTED GOODS SOLD DOMESTICALLY IN CUSTOMS UNION
( Pp. 64-70)

Objective: improving the efficiency of customs control on the territory of the Customs Union by engineering algorithm of conducting of customs audit in point of imported goods sold domestically. Researching the problems of customs control after releasing goods was held by such foreign scholars as A. Berzan, E. Luneva, L. Popova, S. Shostak, A. Shvets, O. Kudryavtsev. Model: to research the problems of customs control after releasing goods has been applied method of algorithmization and method of structural and functional analysis. Conclusion: in result of held research has been obtained algorithm of conducting of customs audit in point of imported goods sold domestically in Customs Union with much efficiency. The possibility of subsequent use of the results of scientific research: the results of given research can be used by customs control after releasing the goods divisions of the Russian Federal Customs Service while conducting corresponding kind of customs control. Practical importance: the results of given research will help to increase resultativity of inspection activity, can be used in educational process of personnel of the Russian Federal Customs Service. Value: work is for the General Department of customs control after releasing the goods of the Russian Federal Customs Service.

Latypov R.Z., (2014), ALGORITHM OF CONDUCTING OF CUSTOMS AUDIT IN POINT OF IMPORTED GOODS SOLD DOMESTICALLY IN CUSTOMS UNION. Business in Law, 2 => 64-70.

O dopolnitel nykh trebovaniyakh k opisaniyu otdel nykh kategoriy tovarov v grafe 31 deklaratsii na tovary: Prikaz FTS Rossii ot 29.03.2012 № 600 // Rossiyskaya gazeta. 2012. N 218.
O tamozhennom regulirovanii v Rossiyskoy Federatsii: Federal nyy zakon ot 27.11.2010 № 311-FZ // Sobranie zakonodatel stva. 2010. № 48. St. 6252.
Ob Instruktsiyakh po zapolneniyu tamozhennykh deklaratsiy i formakh tamozhennykh deklaratsiy (vmeste s Instruktsiey o poryadke zapolneniya deklaratsii na tovary): Reshenie Komissii Tamozhennogo soyuza ot 20.05.2010 № 257 // Tamozhennyy vestnik. 2010. №№ 12, 13, 15, 17.
Ob utverzhdenii Metodicheskikh ukazaniy po inventarizatsii imushchestva i finansovykh obyazatel stv: Prikaz Minfina RF ot 13.06.1995 № 49 // Ekonomika i zhizn . 1995. № 29.
Ob utverzhdenii Polozheniya o poryadke provedeniya inventarizatsii imushchestva nalogoplatel shchikov pri nalogovoy proverke: Prikaz Minfina RF ot 10.03.1999 № 20n, MNS RF № GB-3-04/39 // Rossiyskaya gazeta. 1999. № 175.
Soglashenie o sotrudnichestve Federal noy tamozhennoy sluzhby i Federal noy nalogovoy sluzhby: zaklyucheno v g. Moskve 21.01.2010 № 01-69/1, № MM-27-2/1.
Tamozhennyy kodeks Tamozhennogo soyuza (prilozhenie k Dogovoru o Tamozhennom kodekse Tamozhennogo soyuza): Reshenie Mezhgosudarstvennogo Soveta EvrAzES na urovne glav gosudarstv ot 27.11.2009 N 17 // Sobranie zakonodatel stva. 2010. № 50. St. 6615.
Tarasyuk N.S. Sotsial no-ekonomicheskoe prognozirovanie. Kurs lektsiy. Krasnoyarsk: SibGTU, 2006. 103 s.
Modeli organizatsii tamozhennogo audita / R.Z. Latypov // Biznes v zakone. 2014. № 1. S. 113-117.

the algorithm of customs control, customs audit, control on the turnover of goods, improvement of inspection activities.