Release:2016, Vol. 2. №1
About the author:Lyubov I. Popova, Cand. Sci. (Econ.), Associate Professor, Department of Customs Affairs, University of Tyumen; email@example.com
Abstract:The research is aimed to improve customs control of the goods transported across the border, in order to prevent violations of the customs legislation. The paper describes the necessity of subject-oriented approach while categorizing foreign economic activity in terms of the potential risk, in order to determine the selectivity degree of customs control. The article deals with topical issues of the simplified procedure of export-import operations for certain categories of external economic activity participants classified as those with low-risk offenses.