Nelipovych Olena, 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

Regulatory support of customs risk management in Ukraine

Introduction. Taking into account existing trends related to the development and improvement of the customs risk management system in Ukraine, the subject of reviewing the existing regulatory framework for customs risk management issues becomes a significant update.

Purpose. The purpose of the article is to analyze the current regulatory framework for customs risk management in Ukraine.

Results. The article analyzes the current regulatory framework of customs risk management in Ukraine. It is determined that the main approaches to the use of risk management system tools in the customs system of Ukraine are fixed in the updated Procedure of risk analysis and assessment, development and implementation of risk management measures in the customs system of Ukraine, which is approved by the Order of the Ministry of Finance of Ukraine dated 31.07.2015 № 684. It was established that in order to improve the existing regulatory framework for customs risk management, the Ministry of Finance of Ukraine developed a Strategy for the development of risk management system in the field of customs control for the period up to 2022 and the Activity Plan for its implementation approved by the Government.

Conclusions. Therefore, it should be noted that improving the regulatory framework for customs risk management will increase the efficiency of the work of customs authorities during customs control and customs clearance as a result of the implementation of relevant approaches to risk management. In particular, the implementation of the developed Strategy will enable the effective functioning of a modern, adapted, multifunctional customs risk management system in Ukraine. It will have the ability to improve and develop at both the central and regional levels, using a variety of sources of information whose main goal is to achieve an optimal balance between the simplification of international trade procedures and the provision of an adequate level of customs control.

Keywords: risk, risk management system, statutory document, stages of risk management process.

References:

1. Biljan, J. and Trajkov, A. (2012). “Risk management and Customs performance improvements: The case of the Republic of Macedonia”, Procedia – Social and Behavioral Sciences, vol.44, pp. 301–313. https://doi.org/10.1016/j.sbspro.2012.05.033 (Accessed 01 September 2018).
2. Urciuoli, L. Hintsa, J. and Ahoka, J. (2013). “Drivers and barriers affecting usage of e-Customs — A global survey with customs administrations using multivariate analysis techniques”, Government Information Quarterly, 30, iss. 4, pp.473-485. https://doi.org/10.1016/j.giq.2013.06.001 (Accessed 01 September 2018).
3. Customs Cooperation Council (1973), “International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention)”, retrieved from: http://zakon.rada.gov.ua/laws/show/995_643 (Accessed 05 September 2018).
4. The Verkhovna Rada of Ukraine (2012), The Law of Ukraine “Customs code of Ukraine”, retrieved from: http://zakon.rada.gov.ua/laws/show/4495-17 (Accessed 05 September 2018).
5. Cabinet of Ministers of Ukraine (2017), “On the development of the risk management system in the field of customs control for the period up to 2022”, retrieved from: http://zakon2.rada.gov.ua/laws/show/978-2017-р. (Accessed 05 September 2018).
6. Ministry of Finance of Ukraine (2012), “On Approval of the Procedure for the Analysis and Risk Assessment, the Development and Implementation of Risk Management Measures for the Determination of Forms and Amounts of Customs Control”, retrieved from: http://zakon0.rada.gov.ua/laws/show/z1021-15 (Accessed 05 September 2018).

Received: 16 September 2018

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