La importancia del control aduanero para los municipios fronterizos
Mag. Iris Rocío García Segundo
In the present paper we carry out a revision of customs control in Peru, based on the analysis of the documents issued by the World Customs Organization regarding customs control, risk management, security of the logistic chain, as well as Andean Community standards on Customs control and Peruvian customs legislation. It addresses issues such as compliance with the law, methods, forms and stages of customs control as well as the use of risk management in customs control.