Nelipovych O., Researcher of the Department of Customs Risk Research Scientific and Research Center of Custom Affairs Scientific and Research Institute of Fiscal Policy University of the State Fiscal  Service of Ukraine, Khmelnitsky, Ukraine

ORCID ID: 0000-0002-8095-7069
e-mail: neli2002@ukr.net

Features of Application of Automated Customs Risk Management Systems: European experience

Annotation. Introduction. The constant tendency to increase foreign trade turnover and at the same time the limited possibilities of reorganization of the customs service require its constant improvement, forcing to look for optimal forms and mechanisms for the implementation of its relevant functions. An effective mechanism which ensures the interests of the state and foreign trade participants in customs control is currently a worldwide system of risk management in customs control.

Purpose. The purpose of this article is to consider the customs risk management system as a tool for simplifying customs procedures in the context of Ukraine’s European integration.

Results. The article considers the customs risk management system, which is an important tool for simplifying customs procedures and for bringing them to the best world standards, which is a necessary condition for Ukraine’s competitiveness in the global economic system. It is noted that an effective risk management system as a unique tool of integrated customs control allows the application of new principles of security of international supply chains. Risk management is the basic principle of modern methods of customs control, which allows optimal use of resources of customs authorities without reducing the effectiveness of customs control, and frees most participants in foreign economic activity (FEA) from unnecessary control. The article focuses on the subject-oriented approach, which involves the categorization of FEA participants in the risk management system. Categorization in this case is the classification of participants in foreign economic activity depending on the essential indicators. The main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine are identified.

Conclusions. The article identifies the main directions of ensuring the effective functioning of the customs risk management system in the field of customs control in Ukraine.

Keywords: risk management system; risk management process; subject-oriented approach; risk classification.

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