Financial aspects of customs control: legal justification

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Analysis differentiates customs control into financial and procedural aspects, pointing to the need for enhanced legal frameworks.

The financial aspects of customs control prioritize the accuracy of customs duties and their timely payment, emphasizing state budget replenishment.
Direct and indirect financial interests in customs control include combating money laundering and maintaining fiscal integrity.
Systematic and comparative analyses reveal how financial obligations are central to customs compliance in international trade.
The differentiation of customs control procedures based on financial orientations may improve regulatory effectiveness and efficiency.

Saniyat Agamagomedova (2025) studied this question.

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