Administrative law challenges of post-clearance audit in Serbia
Апстракт
Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This paper deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges.
Кључне речи:
Post-clearance audit / Law on General Administrative Procedure / Customs controlИзвор:
Anali Pravnog fakulteta u Beogradu, 2021, 69, 1, 216-234Издавач:
- Univerzitet u Beogradu - Pravni fakultet, Beograd
Институција/група
Pravni fakultet / Faculty of Law University of BelgradeTY - JOUR AU - Cucić, Vuk PY - 2021 UR - https://ralf.ius.bg.ac.rs/handle/123456789/1307 AB - Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This paper deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges. PB - Univerzitet u Beogradu - Pravni fakultet, Beograd T2 - Anali Pravnog fakulteta u Beogradu T1 - Administrative law challenges of post-clearance audit in Serbia EP - 234 IS - 1 SP - 216 VL - 69 DO - 10.51204/Anali_PFBU_21109A UR - conv_539 ER -
@article{ author = "Cucić, Vuk", year = "2021", abstract = "Most imported/exported goods are not controlled by customs authorities at the border. This allows for the fast release of goods and the better functioning of international trade. The backbone of this system consists of customs declarations filed by the importers/exporters, selective control at the border, based on risk assessment, and the post-clearance audit (PCA) of the accepted customs declarations. This paper deals with the questionable practice of the Serbian Customs Administration with regard to the conducting of the PCA, particularly its relation with the Law on General Administrative Procedure and the issues related to the classification of goods according to customs tariff. The author identifies issues regarding the transparency, interpretation and implementation of the PCA in Serbia and contests the (internationally recognized) practice of changing the classification of goods in accepted customs declarations. The author proposes possible solutions for identified challenges.", publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd", journal = "Anali Pravnog fakulteta u Beogradu", title = "Administrative law challenges of post-clearance audit in Serbia", pages = "234-216", number = "1", volume = "69", doi = "10.51204/Anali_PFBU_21109A", url = "conv_539" }
Cucić, V.. (2021). Administrative law challenges of post-clearance audit in Serbia. in Anali Pravnog fakulteta u Beogradu Univerzitet u Beogradu - Pravni fakultet, Beograd., 69(1), 216-234. https://doi.org/10.51204/Anali_PFBU_21109A conv_539
Cucić V. Administrative law challenges of post-clearance audit in Serbia. in Anali Pravnog fakulteta u Beogradu. 2021;69(1):216-234. doi:10.51204/Anali_PFBU_21109A conv_539 .
Cucić, Vuk, "Administrative law challenges of post-clearance audit in Serbia" in Anali Pravnog fakulteta u Beogradu, 69, no. 1 (2021):216-234, https://doi.org/10.51204/Anali_PFBU_21109A ., conv_539 .