On the Issue of Customs Audit and Customs Monitoring as a Manifes-Tation of New Approaches to Customs Control After the Re-Lease of Goods

The article presents an analysis of customs audit and customs monitoring as auxiliary tools of customs control, independently car-ried out by participants in foreign economic activity in order to independently identify and eliminate violations of the customs law of the Eurasian Economic Union and the legislation of the Russian Federation on customs regu-lation. The paper presents a comparison of the use of these tools and presents conclu-sions based on the analysis.