Russian Federation
The article is devoted to one of the tools of customs control, namely the institute of customs audit, which can develop in two directions - either as an independent type of entrepreneurial activity, or within the framework of existing legislation, organization and practice of audit activity.
customs procedures, post-release control, customs audit, customs control, customs development strategy, audit methods, risk-based approach, audit opinion
1. Federal'nyy zakon «Ob auditorskoy deyatel'nosti» ot 30.12.2008 № 307-FZ (poslednyaya redakciya).
2. Rasporyazhenie Pravitel'stva RF ot 23.05.2020 № 1388-r «Strategiya razvitiya tamozhennoy sluzhby Rossiyskoy Federacii do 2030 goda».
3. Rasporyazhenie Pravitel'stva RF ot 28.12.2012 № 2575-r (red. ot 10.02.2018) «O Strategii razvitiya tamozhennoy sluzhby Rossiyskoy Federacii do 2020 goda».
4. Mezhdunarodnaya konvenciya ob uproschenii i garmonizacii tamozhennyh procedur (soversheno v Kioto 18.05.1973) (v red. Protokola ot 26.06.1999).
5. Mezhdunarodnyy standart audita 800 (peresmotrennyy) «Osobennosti audita finansovoy otchetnosti, podgotovlennoy v sootvetstvii s koncepciey special'nogo naznacheniya» (vveden v deystvie na territorii Rossiyskoy Federacii Prikazom Minfina Rossii ot 09.01.2019 № 2n).
6. Itogi eksperimenta po ustanovleniyu vozmozhnosti ispol'zovaniya tamozhennymi organami Rossiyskoy Federacii auditorskih zaklyucheniy dlya celey tamozhennogo kontrolya / Oficial'nyy sayt FTS Rossii. – URL: http://www.customs.ru/index.php?option=com_content&view=article&id=24604:2017-01-11-06-29-38& catid=40:2011-01-24-15-02-45&Itemid=2055 (data obrascheniya: 25.03.2021).
