الأحكام الموضوعية والإجرائية للرقابة الجمركية اللاحقة

الملخص EN

Customs post-clearance audit is considered as one of the most important and effective types of post-clearance control to measure the customs officials compliance with the laws, regulations and detection of various customs crimes, in order to achieve the desired agreed goal in ensuring a balance between customs facilitation measures and the necessity to exercise control.

within this regard, it is crucial to examine some substantive and procedural provisions for this type of control in the light of the pre-existing studies that can be said to be economic rather than legal studies.

this study is based on the analysis of various legal texts on the same topic, and reveals that organizational decisions related to post-clearance control are still insufficiently harmonised with the central administrative organization currently in force.