In international practice, a lot of scientific and practical research has been carried out to improve the organization and conduct of customs audits, the development of international standards, the further development of the customs audit process.
ICECRS (International Consortium of Education and Culture Research Studies) is a peer-reviewed international journal. This statement clarifies ethical behaviour of all parties involved in the act of publishing an article in this journal, including the author, the chief editor, the Editorial Board, ...