CUSTOMS RISKS: ESSENCE AND MANAGEMENT

Abstract

In accordance with the requirements of the Kyoto Convention, risk management is the main basic principle of modern customs control methods, which allows optimal use of the resources of customs authorities without reducing the effectiveness of customs control, and frees most subjects of foreign economic activity from unnecessary bureaucratic control. The article is devoted to topical issues of customs risk management. The definition of the concept of "customs risk", which is presented in national legislation, international legal norms and defined by scientists, is considered. The concept of "customs risk" was considered in accordance with the Customs Code of Ukraine, the Procedure for the exchange of information between customs authorities and other state bodies and enterprises based on the principle of "single window" with the use of electronic means of information transfer and Kyoto Convention. The essence of risks in the customs sphere is summarized according to various criteria. The risk that the customs has is defined. The analysis, systematization and classification of factors and sources of risk in the activities of the customs service were carried out. The classification of customs risks by source of origin is provided, which allows customs authorities to determine risk zones: external factors (subjects of foreign economic activities, product characteristics (cargo), customs legislation) and internal factors (customs employees, information and technical support, technologies of customs control, interaction of customs authorities with law enforcement authorities and regulatory authorities). A classification of risks allows you to clearly determine the place of each type in the overall system, which creates opportunities for the effective application of appropriate methods and results of risk management. Risk management at the strategic, tactical and operational levels is presented. The elements of the risk management system determine the means and measures to minimize the negative impact on the object of management in conditions of uncertainty and a multivariate development approach.