Please use this identifier to cite or link to this item: http://dspace.oneu.edu.ua/jspui/handle/123456789/691
Title: Features of the post-clearance audit in Ukraine
Authors: Sagareva, D.
Citation: Sagareva D. Features of the post-clearance audit in Ukraine / D. Sagareva // Socio-economic research bulletin : collection of scientific works / chief editor M. I. Zveryakov; Odessa National Economic University. – Odessa, 2012. - Issue 46 (3), part 1. – P. 139-142.
Issue Date: 2012
Publisher: Odessa National Economic University
Keywords: foreign economic activity
modernization of customs control
post-clearance
foreign economic activity
modernization of customs control
post-clearance audit
Abstract: World practice shows that post-clearance audit, which became the worldwide way of harmonization and simplification of customs procedures, provides a clear and comprehensive picture of compliance with customs procedures applicable to the subject of economic activity. The article describes regulatory of post-clearance control in the context of international and Ukrainian legislation and identifies areas for the modernization of customs control in this area.
URI: http://dspace.oneu.edu.ua/jspui/handle/123456789/691
Appears in Collections:Випуск 3, № 46

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