Customs Audit

Major: Management
Code of subject: 6.073.05.E.159
Credits: 5.00
Department: Foreign Trade and Customs
Lecturer: Mykytyn Oleh, PhD
Semester: 7 семестр
Mode of study: денна
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: Apply the acquired knowledge and understanding to identify, formulate and solve management tasks of enterprises and organizations, using known methods. Search for information in various sources to solve the problems of effective management of economic entities in the conditions of a market economy. To combine theory and practice, as well as to make decisions and develop a strategy for the activities of enterprises and organizations, taking into account universal human values, social, state and industrial interests. The ability to plan various types of activities, implement the construction of organizational structures for the management of organizations and units, use effective employee motivation and payment systems, ensure effective control of the quality of work and regulation of management processes. The ability to establish and maintain relations with the external environment, analyze the market situation of innovative products, make optimal management decisions in the field of innovative activity, provide their documentary support and effective implementation at all levels of management. The ability to research foreign markets, form technologies of foreign economic operations, conclude and execute agreements with foreign counterparties, develop international projects. The ability to justify, diagnose and implement various types of foreign economic activity, to ensure customs clearance and declaration of goods.As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: 6. Identify skills of search, collection, and analysis of information, calculation of indicators to justify management decisions. 11. Demonstrate skills of situation analysis and communication in various areas of the organization. 12. Assess the legal, social, and economic consequences of the organization. 20. Ability to demonstrate in-depth knowledge and understanding of the processes of international economic operations, their organizational, financial, resource, legal, logistical, customs, transport, forwarding, insurance, management support. 21. Ability to demonstrate in-depth knowledge and understanding of the processes of international cooperation and business, integration and globalization, factors and parameters of the modern international economic environment, management systems of international economic and customs activities. 27. Ability to substantiate, diagnose and implement various types of international economic activity, ensure customs clearance, and declaration of goods.
Required prior and related subjects: Basics of managing customs activities, Development of a system of economic diagnostics of enterprise activity, Development of a system of customs service for international transport
Summary of the subject: The purpose, subject, object and main tasks of studying the discipline. The essence of customs audit and its functions. Characteristics of legislative and regulatory acts regulating the implementation of customs audits. Concept of penalty and collection of customs payments. Characteristics of objects and objects in the process of customs audit. Peculiarities of the procedure for carrying out inspections by the controlling bodies. Characteristics of compliance with the requirements of the legislation of Ukraine on matters of state customs affairs, including timeliness, reliability, completeness of calculation and payment of customs payments. Characteristics of the grounds and procedure for conducting documentary on-site checks by customs. Rights and duties of customs officials during on-site documentary checks. Peculiarities of cross-checking in the process of customs audit. Conditions for the admission of customs officials to document scheduled or unscheduled on-site inspections and counter-checks. Rights and obligations of officials of the audited enterprise during document inspections. Characteristics of materials that can be used to prepare conclusions based on the results of inspections during a customs audit. Peculiarities of providing documents by officials of the enterprise that is checked during the customs audit. Issuing the results of customs audit checks. Obligation to store documents after the inspection. Methodology of post-audit of foreign economic activity of the subject of foreign economic activity.
Assessment methods and criteria: 1. For full-time students: - current control - 40 points (4 laboratory works, each of which is assessed with a maximum of 5 points; performance of tasks in practical classes - 20 points); - examination control - 60 points (written component - 45 points, oral component - 15 points). 2. For correspondence students: - current control - 40 points (2 laboratory works, each of which is assessed with a maximum of 10 points; performance of tasks in practical classes – 10 points; performance of control works - 10 points); - examination control - 60 points (written component - 45 points, oral component - 15 points).
Recommended books: 1. Гуцаленко Л. В., Марчук У. О., Фабіянська В. ІО. (2018). Митний пост-аудит: навчальний посібник. Київ: «Центр учбової літератури». 388 с 2. Босак А.О., Григор’єв О.Ю., Дорошкевич К.О., Тодощук А.В., Скибінський О.С. (2019). Економічна діагностика митної діяльності : [навч. посібн. – лабор. практикум]. Львів: «Міські інформаційні системи», 59с. 3. Кузьмін О.Є., Мельник О.Г., Григор’єв О.Ю., Босак А.О., Дорошкевич К.О., Тодощук А.В., Мукан О.В., Дорош О.І. (2019). Митне обслуговування міжнародної економічної діяльності в умовах євроінтеграції: теоретичні положення і методичні підходи до практичних і лабораторних занять : [навч. посібн., 2-е видання доп. і перероб.]. Львів: Міські інформаційні системи, 128с. 4. Кузьмін О.Є., Мельник О.Г., Григор’єв О.Ю., Босак А.О., Дорошкевич К.О., Тодощук А.В., Мукан О.В., Рогальський Р.Б. (2019). Митне обслуговування зовнішньоекономічних операцій: прикладний аспект [навч. посібн.]. Львів: СТ «Міські інформаційні системи», 148с.