Administrative law challenges of post-clearance audit in Serbia
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 b...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2021-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652101216C.pdf |
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| _version_ | 1849694722045509632 |
|---|---|
| author | Cucić Vuk |
| author_facet | Cucić Vuk |
| author_sort | Cucić Vuk |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-a5c9d0353a2e4aa8bd363c1d5a18eb1f |
| institution | DOAJ |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2021-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-a5c9d0353a2e4aa8bd363c1d5a18eb1f2025-08-20T03:19:59ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932021-01-0169121623410.51204/Anali_PFBU_21109A0003-25652101216CAdministrative law challenges of post-clearance audit in SerbiaCucić Vuk0University of Belgrade, Faculty of Law, SerbiaMost 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.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652101216C.pdfcustoms controllaw on general administrative procedurepost-clearance audit |
| spellingShingle | Cucić Vuk Administrative law challenges of post-clearance audit in Serbia Anali Pravnog Fakulteta u Beogradu customs control law on general administrative procedure post-clearance audit |
| title | Administrative law challenges of post-clearance audit in Serbia |
| title_full | Administrative law challenges of post-clearance audit in Serbia |
| title_fullStr | Administrative law challenges of post-clearance audit in Serbia |
| title_full_unstemmed | Administrative law challenges of post-clearance audit in Serbia |
| title_short | Administrative law challenges of post-clearance audit in Serbia |
| title_sort | administrative law challenges of post clearance audit in serbia |
| topic | customs control law on general administrative procedure post-clearance audit |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2021/0003-25652101216C.pdf |
| work_keys_str_mv | AT cucicvuk administrativelawchallengesofpostclearanceauditinserbia |