Аналіз існуючих підходів і методики державного митного аудиту в контексті міжнародного досвіду

Abstract

The monograph chapter examines international experience in the organization and functioning of the customs post-audit system as a modern form of customs control. The chapter analyzes the specific features of post-clearance audit mechanisms applied in foreign countries and identifies the main challenges related to their implementation and development in Ukraine. Particular attention is paid to the role of customs post-audit in ensuring a balance between the fiscal interests of the state and the facilitation of international trade. It is substantiated that improving the effectiveness of Ukraine’s customs post-audit system requires a shift from the predominance of the fiscal component of customs regulation toward a risk-based approach, as well as the enhancement of regulatory, methodological, technical, and human resource support for customs authorities.