Publication Details
Journal: American Journal of Social and Humanitarian Research
Publisher: "GLOBAL RESEARCH NETWORK" LLC
Issue: Vol 7, No 10 (2026)
ISSN: 2690-9626
Check on Google Scholar DOI: 10.31150/ajshr.v7i10.5660 View Journal

Abstract

This article examines the application of modern post-clearance customs audit models following the release of goods for free circulation, innovative approaches to customs auditing, and the potential for risk-based selection of customs audit objects. It also addresses the legal relationships between the parties involved in customs audits and the proper organization of pre-audit preparation procedures.

Keywords
economic analysis customs audit customs authority decision pre-audit analysis desk audit on-site audit comprehensive (systematic) customs audit targeted (focused) customs audit individual customs audit consultant-auditor principle audit criterion audit report
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