Customs monitoring and customs audit as instruments of customs control after the release of goods

Abstract

In the context of large-scale digitalization of the activities of customs authorities, the issue of finding directions for the further development of customs control after the release of goods and the use of promising tools in its process is acute. One of the main directions in the development of the customs control system after the release of goods in the Russian Federation, taking into account foreign experience, is the introduction of customs monitoring and customs audit. As part of the study, it was revealed that, in essence, both customs monitoring and customs audit are fully consistent with the practice of simplifying customs procedures used in most countries of the world, and also allow identifying signs of a likely violation of customs legislation. This is a manifestation of public-private partnership and will benefit both sides of the interaction in the future.