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Current approaches to improving customs administration in the system of regulation of foreign economic activity

Authors: Balandina, G.V.;

Current approaches to improving customs administration in the system of regulation of foreign economic activity

Abstract

This paper analyzes the most important tools of modern customs administration: authorized economic operator, customs audit, financial guarantees for payment of customs duties. Based on the analysis carried out and taking into account international practice, proposals have been developed for the further development of these institutions.

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