MODERN PROSPECTS FOR IMPROVING POST-CLEARANCE CUSTOMS CONTROL IN THE CUSTOMS MANAGEMENT SYSTEM
Abstract
This article examines the modern prospects for improving post-clearance customs control within the customs management system. The study analyzes the essence of post-audit control, its role in customs administration, and its significance in a service-oriented customs management system. In addition, the role of risk management systems, electronic declaration procedures, artificial intelligence, and digital technologies in customs control is highlighted. Based on international experience, priority directions for improving post-clearance customs control and scientific-practical recommendations adapted to the national customs system have been developed.
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