Development and problem aspects of customs postclearance audit of import and export operations in Ukraine

Autor: V Fesenko, A Chmara, O Vakulchyk

Publikováno v: Economic scope; № 147 (2019); 5-19
Экономическое пространство; № 147 (2019); 5-19
Економічний простір; № 147 (2019); 5-19

In contrast to the preliminary and current control, Customs control is based on the postaudit that will allow the Customs authorities to be sure of the correctness and reliability of the Customs declaration on the basis of studying the relevant accou

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b431936c2148900744a492ffb88f2f4e
http://economicspace.pgasa.dp.ua/article/view/195552