PROSPECTS FOR USING ARTIFICIAL INTELLIGENCE IN IMPROVING CUSTOMS AUDIT BASED ON INTERNATIONAL STANDARDS

The rapid digitalization of international trade and the increasing complexity of cross-border transactions require customs administrations to modernize their control mechanisms. Customs audit, as a key post-clearance control instrument, plays a crucial role in ensuring trade compliance, revenue protection, and trade facilitation. This article examines the prospects of integrating artificial intelligence (AI) elements into customs audit systems in line with international standards and best practices. The study analyzes conceptual foundations, global trends, practical applications, benefits, risks, and policy implications. The research concludes that AI-driven customs audit can significantly enhance risk management efficiency, transparency, and fiscal effectiveness while supporting trade facilitation objectives.