Sagaryova D. Organizational and methodological support of post-clearance control

The dissertation research is aimed at theoretical generalization and development of organizational and methodical bases for post-clearance control, according to the international requirements on the simplification of customs procedures and modernization of customs control. The features of formation and development of post-clearance control in Ukraine have been investigated, stages of its genesis have been formed. Post-clearance control in dissertation has been examined both as a standalone system (relative to control elements) and as a subsystem, part of the higher-level system - a system of customs control. Practical recommendations for accounting and information support of inspections after customs clearance - post-clearance control of inward processing operations have been formed. According to a study the organizational structure of internal control in the enterprise has been built, stages and technique of post-clearance control of inward processing operations have been formed.