Studying the experience of the People's Republic of China in conducting customs audit
The issue of applying customs audit in the People's Republic of China (PRC) as the major direction of the development of customs service aimed at reducing the time of the current customs control are considered in the article. Problems in the customs audit of China and measures taken by the Main customs administration of the PRC are regarded and differential peculiarities of customs control after the release of goods in Russia and customs audit used in the PRC are revealed in the article. Possibilities of applying customs audit in Russia are analyzed.