CUSTOMS CONTROL AND AUDIT OF FOREIGN ECONOMIC ACTIVITY OF ROCKET AND SPACE ENTERPRISES

In the study the main objectives, principles and forms of customs control after release of goods are considered. Measures for its improvement based on the methods of audit and inspection activity standardization are proposed. The main directions for carrying out the audit of export (import) operations at rocket and space enterprises are listed. The suggested basic strategy of statutory and legal regulation of customs control after release of goods involves applying simplification mechanisms which provide coordinated actions of the customs authorities that exercise different options of customs control forms and carry it out providing continuity regarding the organization and procedure of customs control at rocket and space enterprises moving the goods across the customs border. Some recommendations on carrying out the audit of foreign economic activity for rocket and space enterprises are made.