Міжнародні стандарти митного пост-аудиту
International standards of post-clearance audit

Summary/Abstract: The research question consists of theoretical implications of the post-clearance audit. The purpose of study is both to analyze and to systematize the current international standards of postclearance audit. Research methods. In our study we used both comparative analysis and synthesis methods, and also a logical generalization of obtained results. Results. The article analyses current standards of post-clearance audit used by developed countries; also we determined the main problematic issues related to the implementation of standards of customs post-audit in Ukrainian legislation. Scope of application. The obtained results could be applied in the process of control over cross-border commodity flows. Conclusion. The provided analysis allowed us to substantiate that now the main principles of international standards of post-clearance audit are not properly implemented in the Ukrainian legislation which complicates the practical realization of its mechanisms.

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