Abstract:

The article examined the experience of conducting of customs control after the release of goods on the basis of audit methods abroad and found that customs control after the release is done on the basis of audit methods. This article analyzes the approaches to the concept of "Customs audit" as referring to substantive type of business activity or customs control and it is proved that only the type of business activity can be understood under the term «Customs audit» in Russia . The author comes to the conclusion that it is necessary to use audit methods when conducting customs control after release of goods in Russia. But this requires the creation of a methodological framework for customs control after release of goods on the basis of audit methods and standardization of the verification activity. However, in the absence of a mechanism of such control in practice, it is necessary to create it, and techniques of conducting of customs control on the basis of audit methods.