Open AccessAdministrative Law Challenges of Post-Clearance Audit in Serbia
Author(s) -
Vuk Cucić
Publication year - 2021
Publication title -
anali pravnog fakulteta u beogradu
Language(s) - English
Resource type - Journals
eISSN - 2406-2693
pISSN - 0003-2565
DOI - 10.51204/anali_pfbu_21109a
Subject(s) - tariff , audit , serbian , transparency (behavior) , business , interpretation (philosophy) , goods and services , control (management) , law , principal (computer security) , accounting , administration (probate law) , international trade , political science , economics , economy , computer security , management , linguistics , philosophy , computer science , programming language
Most imported/exported goods are not controlled by customs authorities atthe border. This allows for the fast release of goods and the better functioningof international trade. The backbone of this system consists of customsdeclarations filed by the importers/exporters, selective control at the border,based on risk assessment, and the post-clearance audit (PCA) of the acceptedcustoms declarations.This pape r deals with the questionable practice of the Serbian CustomsAdministration with regard to the conducting of the PCA, particularly itsrelation with the Law on General Administrative Procedure and the issuesrelated to the classification of goods according to customs tariff.The author identifies issues regarding the transparency, interpretationand implementation of the PCA in Serbia and contests the (internationallyrecognized) practice of changing the classification of goods in acceptedcustoms declarations. The author proposes possible solutions for identifiedchallenges.