关于海关审计和海关监管问题,作为货物转运后海关监管新方法的一种体现

M.A. Laboskin
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引用次数: 0

摘要

文章分析了海关稽查和海关监管作为海关监管的辅助工具,由对外经济活动参与者独立进行,以独立识别和消除违反欧亚经济联盟海关法和俄罗斯联邦海关监管法的行为。本文对这些工具的使用情况进行了比较,并在分析的基础上提出了结论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ON THE ISSUE OF CUSTOMS AUDIT AND CUSTOMS MONITORING AS A MANIFES-TATION OF NEW APPROACHES TO CUSTOMS CONTROL AFTER THE RE-LEASE OF GOODS
The article presents an analysis of customs audit and customs monitoring as auxiliary tools of customs control, independently car-ried out by participants in foreign economic activity in order to independently identify and eliminate violations of the customs law of the Eurasian Economic Union and the legislation of the Russian Federation on customs regu-lation. The paper presents a comparison of the use of these tools and presents conclu-sions based on the analysis.
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