RELEVANCE OF CONDUCTING CUSTOMS AUDITS IN THIRD PARTIES
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