Directions of customs administration development - use of the principles of customs audit

The article is devoted to the development of customs audit within the framework of the processes of improving the customs administration of the customs service, improving the system of an integrated approach to checking foreign trade documents. The article reveals the need to adhere to key guidelines based on the Strategy for the Development of the Customs Service until 2030, building such a customs audit system that will facilitate the effective implementation of their functions by the customs authorities within the framework of customs administration. The main conclusion within the framework of this study is the need to include in the list of necessary actions when carrying out a customs audit of a company participating in foreign economic activity, an audit of a foreign trade contract, as the main risk-generating document, which reflects all the main provisions regarding the object of the transaction.