Methods of technical and forensic study of certificates of origin of goods based on digital microscopy
The author’s method of using the possibilities of digital microscopy by customs experts in the study of certificates of origin form "A" issued by competent authorities of the People’s Republic of China and submitted to customs clearance by participants of foreign economic activity for tariff preferences is presented in the article. The use of appropriate forensic equipment will allow on the stage of customs control to identify the facts of providing false information about the existence of grounds for obtaining benefits to pay duties on the imported goods.