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

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.

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.

Kodeks Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh: Federal nyy zakon ot 30.12.2001 № 195-FZ // Sobranie zakonodatel stva. 2002. № 1 (ch. 1). St. 1.
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. № 218.
O prinyatii i vvedenii v deystvie OKVED (vmeste s quot;OK 029-2001 (KDES Red. 1). Obshcherossiyskiy klassifikator vidov ekonomicheskoy deyatel nosti quot;) (Vveden v deystvie 01.01.2003, v period s 01.01.2008 po 01.01.2013 takzhe primenyaetsya Obshcherossiyskiy klassifikator vidov ekonomicheskoy deyatel nosti OK 029-2007 (KDES Red.1.1)): Postanovlenie Gosstandarta Rossii ot 06.11.2001 № 454-st.
O razvitii malogo i srednego predprinimatel stva v Rossiyskoy Federatsii: Federal nyy zakon ot 24.07.2007 № 209-FZ // Sobranie zakonodatel stva. 2007. № 31. St. 4006.
O spravke, prilagaemoy k tamozhennoy deklaratsii (vmeste s Pravilami zapolneniya spravki, prilagaemoy k tamozhennoy deklaratsii) (vmeste s quot;Pravilami zapolneniya spravki, prilagaemoy k tamozhennoy deklaratsii quot;) (vmeste s quot;Pravilami zapolneniya spravki, prilagaemoy k tamozhennoy deklaratsii quot;) (vmeste s quot;Pravilami zapolneniya spravki, prilagaemoy k tamozhennoy deklaratsii quot;): Postanovlenie Pravitel stva Rossiyskoy Federatsii ot 31.12.2005 № 872 // Sobranie zakonodatel stva. 2006. № 4. St. 381.
O strategii razvitiya tamozhennoy sluzhby Rossiyskoy Federatsii do 2020 goda: Rasporyazhenie Pravitel stvom RF ot 28.12.2012 № 2575-r // Sobranie zakonodatel stva. 2013. № 2. St. 109.
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 edinoy Tovarnoy nomenklatury vneshneekonomicheskoy deyatel nosti Tamozhennogo soyuza i Edinogo tamozhennogo tarifa Tamozhennogo soyuza: Reshenie Soveta Evraziyskoy ekonomicheskoy komissii ot 16.07.2012 № 54.
Ob utverzhdenii statisticheskogo instrumentariya dlya organizatsii federal nogo statisticheskogo nablyudeniya za deyatel nost yu predpriyatiy: Prikaz Federal noy sluzhby gosudarstvennoy statistiki ot 29.08.2012 № 470.
OK 015-94 (MK 002-97). Obshcherossiyskiy klassifikator edinits izmereniya: Postanovlenie Gosstandarta RF ot 26.12.1994 № 366 // M. IPK Izdatel stvo standartov. 1995.
OK 029-2007 (KDES Red. 1.1). Obshcherossiyskiy klassifikator vidov ekonomicheskoy deyatel nosti (utv. Prikazom Rostekhregulirovaniya ot 22.11.2007 N 329-st) (red. ot 24.12.2012) (vveden v deystvie 01.01.2008 na period do 01.01.2015 bez otmeny OK 029-2001 (KDES Red. 1)).
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.
Ugolovnyy kodeks Rossiyskoy Federatsii: Federal nyy zakon ot 13.06.1996 № 63-FZ // Sobranie zakonodatel stva. 1996. № 25. St. 2954.
Modeli organizatsii tamozhennogo audita / R.Z. Latypov // Biznes v zakone. 2014. № 1. S. 113-117.
Algoritm provedeniya postaudita v otnoshenii vvezennykh tovarov, realizuemykh na vnutrennem rynke Tamozhennogo soyuza / R.Z. Latypov // Biznes v zakone. 2014. № 2. S. 64-71.

recommendations about carrying out of customs inspections, customs audit, customs control on the turnover of goods, improvement of inspection activities.