Abstract
This scientific study was carried out in order to identify the peculiarities of the introduction of customs audit into the practice of customs authorities and participants in foreign trade activities. The article considers aspects of the implementation of the audit in the prac- tice of customs authorities, which is associ- ated with certain problems that need to be solved in order to successfully implement the task of forming the institute of customs audit, set out in the Strategy for the Development of Customs Authorities of the Russian Fed- eration until 2030 The work provides a regu- latory and right-wing audit framework and an experiment on the implementation of cus- toms audit, on the basis of which the cus- toms audit institute is formed. The result of the work is the identification of the specifics of the implementation and problems of the practice of conducting customs audits by auditors.
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