RECOMMENDATIONS FOR ORGANIZATION OF CUSTOMS AUDIT IN POINT OF IMPORTED GOODS SOLD DOMESTICALLY IN CUSTOMS UNION
( Pp. 65-71)

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Latypov Ruslan Zaharovich aspirant. Dolzhnost: starshiy operupolnomochennyy.
Vladimir customs house of the Central Customs Administration of the Federal Customs Service of Russian Federation; Russian сustoms academy
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Abstract:
Objective: improving the efficiency of customs control on the territory of the Customs Union by engineering recommendations for organization 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 methods of structural and functional analysis, deduction and formal logic. Conclusion: in result of held research has been obtained recommendations allowing to conduct 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.
How to Cite:
Latypov R.Z., (2014), RECOMMENDATIONS FOR ORGANIZATION OF CUSTOMS AUDIT IN POINT OF IMPORTED GOODS SOLD DOMESTICALLY IN CUSTOMS UNION. Business in Law, 3 => 65-71.
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Keywords:
recommendations about carrying out of customs inspections, customs audit, customs control on the turnover of goods, improvement of inspection activities.


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