RELEVANCE OF CONDUCTING CUSTOMS AUDITS IN THIRD PARTIES

Authors

  • Maruf Kurbanov,Hushnud Boqiyev 4th year cadet of the Customs Institute.

Keywords:

Customs audit, third parties, Customs Control, Risk Management System, customs audit AIS, digital customs, world standards.

Abstract

The article considers one of the most promising and effective measures for the Customs Service of the Republic of Uzbekistan to bring trade relations between countries to modern conditions, reduce the time of customs control at the border and carry out customs compliance with customs legislation after the release of goods. Customs control through customs audit provides for the transfer of customs control at the time after the release of goods. This, in turn, helps to solve a number of problems. Therefore, on the basis of creating favorable conditions for participants in foreign economic activity, the fact that customs control after the expulsion of goods by conducting an audit within the framework of reducing customs clearance is an urgent topic of today, and problems in conducting customs audits in relation to third parties are justified.

References

Customs Code Orq-400 20.01.2016

Customs Code of the Eurasian Economic Union

European Union customs code

Order of the State Customs Committee dated May 7, 2021 No. 110 “on the procedure for the selection of third parties to undergo customs audit within the framework of the “”customs audit”AAT

Book of recommendations of the World Customs Organization for conducting a customs audit. Phase-I-PCA-Guidelines-Volume-1-EN-Jun-2012

Published

2024-03-20

How to Cite

Maruf Kurbanov,Hushnud Boqiyev. (2024). RELEVANCE OF CONDUCTING CUSTOMS AUDITS IN THIRD PARTIES. Ethiopian International Journal of Multidisciplinary Research, 11(03), 159–162. Retrieved from https://eijmr.org/index.php/eijmr/article/view/1216