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 |