Concept, types and features of carrying out customs examination

The article deals with the concept, types and features of customs examination. Special attention is paid to the identification of raw materials in processed products, when it is necessary to confirm which raw materials were used in the finished product. In the course of the analysis of expert activities of customs authorities identified problems that are considered by the court as illegal actions of customs authorities. The article considers the judicial practice of rejecting the conclusions of experts of customs authorities, and defines measures to improve the conduct of customs examinations.