Turzhanskyi Vitalii, Candidate of Economic Sciences, Associate Professor, Senior Research Worker of the Department of Custom Risks Research of the Research Center of Custom Matter of the Research Institute of Fiscal Politics of the University Government fiscal service of Ukraine, Khmelnytskyi, Ukraine

ORCID ID: 0000-0001-7920-8389
e-mail: turzhansky81@gmail.com

Risk Management in the Context of Analysis of Foreign Economic Activities Performance Indicators by Customs Administrations of EU

Abstract. Introduction. EU customs administrations use modern technologies in the customs control process that meet international standards in the field of risk management and WСO recommendations. At the same time, the development of partnerships between customs and business significantly reduces customs barriers, and the use of the most simplified procedures of honest participants in foreign economic activity contributes to the rapid and timely receipt of customs payments to the state budget. It is important to study the experience of EU countries in the analysis of risk-oriented criteria and key indicators of foreign economic activity of economic entities.

Purpose. The purpose of the article is to study the features of the risk management process in the EU, to study the main groups of risks, indicators and criteria that characterize the foreign economic activity of economic entities and are analyzed by the EU customs authorities.

Results. The article examines the features of the risk management process in the European Union. It is established that risk management of customs risks is associated with the analysis of performance indicators of foreign economic activity and the definition of criteria necessary for the identification and assessment of risk. The stages of the dynamic risk management process in the EU are established: establishment of the strategic, organizational and managerial process of risk management; risk analysis; risk processing; monitoring.
The main groups of risks and the main groups of activity indicators of foreign economic activity subjects which are analyzed by customs authorities are defined. It is established that the current trends in the analysis of customs risks are modeling the supply chain of goods, the study of information related to the identified facts are incorrect and facts that may indicate the likelihood of non-compliance with customs legislation.

Conclusion. Having studied the experience of the EU, the selection of subjects of foreign economic activity for detailed customs control is based on the analysis of indicators of foreign economic activity of economic operators using a system of risks as a set of criteria indicating possible violations of customs legislation. Therefore, the current trends in risk analysis are to pay more attention to the modeling of the supply chain of goods, research of information and performance of foreign trade entities related to the identified facts of illegality and facts that may indicate possible non-compliance with the rules of movement of goods across customs.

Keywords: risk management; customs control; foreign economic activity.

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