Improvement of Customs Control over Compliance with the Conditions of the Customs Procedure

This article discusses the problems of customs control over compliance with the conditions of application of customs procedures. The directions of such control are defined. Various offenses related to the application of customs procedures and responsibility for them are considered. It is revealed that customs control over the use of goods in accordance with the conditions of the customs procedure is the most difficult since it is carried out selectively. To improve the effectiveness of this area of control, it is proposed to use customs monitoring. Information that is promptly obtained from the accounting records of an organization can reveal the fact of illegal use or disposal of goods.