Momchil Antov, Krasimir Kulchev
IMPROVEMENT OF CUSTOMS CONTROL IN THE ANALYSIS
OF FINANCIAL SOLVENCY OF AUTHORIZED ECONOMIC OPERATORS
Summary:
Modern trends in customs control were related to the development and implementation of new control procedures allowing both effective manifestation of its basic functions - fiscal, economic and defense. The aim is to achieve a balance between the ever-increasing requirements for customs administrations in terms of security and safety of international trade and the willingness of retailers for easy and quick clearance of their goods. In this connection, a so-called „Simplified customs procedures” and in particular the status of „Authorized Economic Operator”. Its use is associated with certain requirements (conditions) that must be met by those wishing to gain access to specific facilities in the course of covering the activities of their customs procedures. This necessitates the need for controls, allowing authentication extent of these requirements.
From the standpoint of customs control checks on the criteria for financial solvency go beyond the conventional application, which is the reason for the existence of some difficulties in their implementation. Priority application here is the financial analysis, but at the moment in our customs administration has not developed a unified analytical methodology for arriving at a more accurate and specific conclusions and assessments. In this paper are considered peculiarities of the customs control of the said criteria and offer two analytical approaches allowing the more precise studies on the financial solvency of the persons with the status of „Authorized economic operators”. These are preparing comprehensive assessment and analysis of individual factors.
