Responsibility of Subjects of Foreign Economic Activity According to the Results of the Customs Post Audit: National Practice and Experience of EU Countries

Tetiana Skoromtsova

Keywords: customs post-audit, violation of customs rules, liability of subjects of foreign economic activity, customs legislation, guarantee institution, compromise, appeal.

DOI: http://www.doi.org/10.31339/2313-8114-2019-1(11)-142-146