Система аналізу та управління ризиками в контексті забезпечення митної безпеки України
System of Risk Analysis and Management in the Context of Ensuring the Customs Security of Ukraine

Summary/Abstract: The article explores theoretical approaches and normative legal bases of functioning of the system of risk analysis and management in the context of ensuring the customs security of Ukraine.The basic approaches to the categories "risk", "customs risk", "customs security" are defined. Based on the analysis of the definition of the concept of "customs risk" in international law and the scientific literature, it can be concluded that it should be interpreted as the probability of non-compliance or violation of the rules of domestic customs legislation and the procedure of conducting foreign trade operations by economic entities, which leads to the occurrence of customs damage .Customs regulations aimed at ensuring streamlining of the practical application of the risk analysis and management system are investigated. It also defines the expanded conceptual and categorical apparatus of customs risk management, the corresponding accompanying classifiers of forms of customs control, violations, areas of risk, etc., specifies the features of actions of officials of customs authorities in the application of automatic risk analysis and management system, as well as the procedure for development, formalization, testing, implementing and monitoring the effectiveness of risk profiles. It is established that the analysis process is carried out in two main stages: 1) risk assessment for each risk profile; 2) determination of the list of forms of control as a whole for customs declarations.Establishing an effective risk management system involves the introduction of a range of measures, including: mandatory prior notification by carriers; expanding the use of electronic declaration; construction of an institute of authorized economic operator; shifting the emphasis of fiscal risk control, including customs value, to the stage after completion of customs clearance; introduction of advanced information and technical solutions in the field of customs control, including automated production of goods.

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