DEVELOPMENT AND PROBLEM ASPECTS OF CUSTOMS POSTCLEARANCE AUDIT OF IMPORT AND EXPORT OPERATIONS IN UKRAINE

Abstract

In contrast to the preliminary and current control, Customs control is based on the postaudit that will allow the Customs authorities to be sure of the correctness and reliability of the Customs declaration on the basis of studying the relevant accounting records, commercial given entity of foreign economic activity after the implementation of foreign trade. The customs post-audit examines issues that include tariff classification, correct calculation of customs value, calculation of taxes, determination of country of origin, calculation of transport costs; lawfulness of benefits, state affiliation to the customs union, etc. In the article principles and organization going have been analyzed and generalized for realization of customs post-clearance audit of imported-export operations in Ukraine and in international practice. Experience of custom authorities of Czech Republic has been examined in realization of post-clearance audit. Classification types of custom control has been considered. Normatively-legal documents that are used for organization of custom post-clearance audit have been analyzed. The dynamics over of indexes is brought on results verifications of the subjects of foreign economic activity, conducted by Government fiscal service of Ukraine for period 2015 – 2017. Positive tendencies are shown in the increase of volumes of the charged extra taxes, but it has been found out, that an actual payment folds about 1,3 % from the charged extra sum. The increase of the indicators of the control bodies of the State Fiscal Service was achieved through: the implementation of a risk-oriented approach to the selection of objects of audit; quarterly audit planning; improving interaction and establishing information exchange with customs departments; improving the quality of inspection work; the end of the moratorium on documentary inspections of enterprises with an income up to UAH 20 million (effective in 2015-2016). Directions of perfection of strategy of selective customs control are certain to basis in Ukraine, that will give possibility to untie contradiction between effective control, simplified custom procedures and facilitation of international trade, namely: forming of infobase of data about reliability and risk of subjects of foreign economic activity factors; introduction of institute of the authorized economic operators; strengthening of financial and administrative responsibility of enterprises is for violation of custom rules; increase of quantity and qualifications of customs auditors.