THE ROLE OF ECONOMIC ANALYSIS OF IMPORT COMPOSITION IN CUSTOMS AUDIT
Keywords:
import composition, economic analysis, customs audit, risk management, customs payments, exemptions, concentration index, audit selection.Abstract
The article examines the use of economic analysis of the import commodity structure for risk-based selection of customs audit targets. Structural changes by commodity group and trading partner, import dynamics, concentration levels, value variability and the share of customs benefits are analysed. Based on the findings, a composite index is proposed to identify priority areas for customs audit. The approach can support the preliminary screening of audit targets and the allocation of control resources to higher-risk areas.
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