(Ukrainian title: Osoblyvosti orhanizatsii ta provedennia zovnishnoho kontroliu rozrakhunkiv za mytnymy platezhamy pidpryiemstv subiektiv zovnishnoekonomichnoi diialnosti). Main organization stages and procedure of carrying out post-audit customs accounts of customs fees of enterprises-subjects of foreign economic activity were investigated. Typical problems of the audit methods of account in the course of customs control were defined; and possible ways of their solution were suggested.
Vakulchik Olena M., Academy of Customs Service of Ukraine, Dnepropetrovsk, Ukraine
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