Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-03-83-53
DOI: https://dx.doi.org/10.15863/TAS.2020.03.83.53
Language: English
Citation: Azizov, S. U. (2020). Is it objective or a life need to introduce customs audit in Uzbekistan ?!: Theoretical basis and practical experiences. ISJ Theoretical & Applied Science, 03 (83), 278-282. Soi: http://s-o-i.org/1.1/TAS-03-83-53 Doi: https://dx.doi.org/10.15863/TAS.2020.03.83.53 |
Pages: 278-282
Published: 30.03.2020
Abstract: Further simplification of customs control and clearance processes for imported goods and vehicles, reduction of time and money spent on them are recognized not only in the customs authorities of Uzbekistan, but also in the rules of the World Customs Organization as the main indicators of foreign trade efficiency. Given that the improvement of these indicators can be achieved through the introduction of post-export customs audit, this article highlights the objective need for the introduction of customs audit in the customs system of the country and its vital need. The author also comments on the adoption of a regulatory framework for the organization and conduct of customs audit in the system, the processes associated with the definition of priorities in this regard.
Key words: financial control, customs control, audit activity, audit, customs audit.
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