The Study of the Experience of Developed East Asian Countries in Customs Audit Methodology and Its Implementation in Uzbekistan

Abstract

A Customs audit is an evaluation of company practices and records. The audit assists in judging the integrity of information supplied under self-assessment and the level of compliance with legislative requirements. As an importer or exporter, people are legally responsible for the accuracy of information supplied to Customs, even though they must use a Customs Broker to prepare and lodge your declarations. The article reveals the methodology of the organization and conducting of the customs audit, which is effectively used in the practice of developed East Asian countries, as well as the possibility of introducing their experience in Uzbekistan

Keywords: Foreign trade, export, import, customs auditing, exporter, importer, Uzbekistan.