Customs and trade security policy

Abstract

The aim of research is to identify the most significant and the most risky areas of the business activities’ assessment and to create a new model of the customs audit. In the article the role of customs seeking to facilitate legitimate trade has been revealed. The influence of customs on the public interests‘ protection and social as well as economic development was analysed. After analysing the customs activities monitoring and managing the international flow of goods, customs contribution ensuring the increased security of goods supply network was revealed. The concepts of the business activities’ assessment have been examined, a comparative analysis of the business activities assessment’s models has been conducted, the areas of business enterprises activities’ assessment suitable for the customs audit’s model have been identified. After studying the business enterprises activities assessment’s models and the customs audit’s models of various countries – pointing out the key areas of business activities’ assessment – a theoretically reasoned and empirically based customs audit’s model which complemented the existing customs audit’s theoretical and methodological basis has been introduced. The importance of AEO (Authorised Economic Operator) customs model – being a tool of enterprises activities’ assessment – was investigated.