إجراءات التدقيق الجمركي لمنح صفة المتعامل الإقتصادي المعتمد : دراسة حالة شركة تحويل البلاستيك التابعة للإختصاص الإقليمي للمديرية الجهوية بتلمسان

الملخص EN

This study aims to clarify the importance of customs audit to grant the status of an economic agent accredited to customs adopted by the World Customs Organization to achieve the equal balance between security and customs facilities by creating a partnership between the organization and Customs on the basis of exchange of information and simplifying procedures aimed at securing the global supply chain in the long term.

The customs audit process enables us to know the extent to which the theoretical procedures match the application and to reach the desired goal we dropped this study on one of the companies specialized in plastic conversion, The results of the study showed the importance of customs audit of the institution seeking accreditation and its objectives such as determining the solvency of the institution and its compliance with the laws and customs regulations and the laws of the relevant departments