{"id":14195,"date":"2020-09-20T10:00:55","date_gmt":"2020-09-20T07:00:55","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=14195"},"modified":"2020-09-20T13:06:43","modified_gmt":"2020-09-20T10:06:43","slug":"customs-risk-management-system-in","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/customs-risk-management-system-in\/","title":{"rendered":"Nestoryshen I., Berezhnyuk I., Brendak A. Customs Risk Management System in the Context of Clearance of Customs Procedures"},"content":{"rendered":"

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JEL Classification<\/strong>: C10; F17; F47<\/em>
\n<\/span><\/td>\n		DOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-09<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Nestoryshen Ihor<\/strong>, Candidate of Economic Sciences, Associate Professor, Leading Research Worker of Department of Research of Custom Risks of the Research Center of Custom Matter of the Research Institute of Fiscal Politics of the Government Fiscal Service of Ukraine University, Khmelnytsky, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-0765-195X<\/a>
\ne-mail:<\/strong> nestor_nema@ukr.net<\/a><\/p>\n

Berezhnyuk Ivan<\/strong>, Doctor of Economic Sciences, Associate Professor, Chief of the Khmelnytsk Custom SFS, Khmelnytsky, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-2052-1412<\/a>
\ne-mail:<\/strong> big007@ukr.net<\/a><\/p>\n

Brendak Alina<\/strong>, Chief of the Department of Perfection of Control System by the Risks, Government Custom Service of Ukraine, Kyiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-0204-5216<\/a>
\ne-mail:<\/strong> alina.brendak@gmail.com<\/a><\/p>\n

 <\/p>\n

Customs Risk Management System in the Context of Clearance of Customs Procedures<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. The article emphasizes that the current features of the implementation of foreign economic activity require consideration of two factors that are contradictory to each other. In particular, on the one hand, the growth of external threats is forcing the governments of many countries to tighten control measures when crossing the state border of goods and commercial vehicles. On the other hand, according to international conventions and agreements (Kyoto Convention, WMO Framework Standards for Security, WTO Facilitation Agreement), measures to reduce the interference of regulatory authorities in the operational activities of economic operators are envisaged. In this context, the use of risk-oriented customs control tools, which allow simplifying business without reducing the level of national security, is becoming especially important.<\/p>\n

Purpose<\/strong>. The purpose of the article is to generalize and systematize foreign and domestic approaches to simplification of customs procedures through the use of risk-oriented instruments of customs control, as well as to develop their own proposals for simplification of foreign trade entities in the domestic regulatory field by using subject-oriented criteria.<\/p>\n

Results<\/strong>. The authors analyzed the provisions of the International Convention on the Simplification and Harmonization of Customs Procedures, the Framework Standards for Security and Facilitation of International Trade, the WTO Agreement on Trade Facilitation, which are provided for significant simplification of international trade procedures by reducing the share of customs inspections and controls. \u0421ustoms security, customs clearance of goods and vehicles on the territory of the subjects of foreign economic activity or in another place permitted by the customs, without the direct participation of customs officials. These measures are based on the widespread use of risk-oriented instruments of customs control.
\nIt is noted that some of the provisions of international conventions and agreements on the use of risk-oriented instruments of customs control and simplification of economic operators have been implemented in domestic customs legislation, namely Art. 320 of the Customs Code of Ukraine introduced selective customs control, it is determined that the forms and scope of control sufficient to ensure compliance with legislation on state customs and international treaties of Ukraine in customs clearance are selected by customs (customs posts) based on the results of risk management.<\/p>\n

Conclusion<\/strong>. The study analyzes the peculiarities of the customs risk management system application in customs control in Ukraine, and offers proposals for the use of subject-oriented criteria of customs control as a simplification for honest economic operators to reduce the selectivity of risk profiles ASUR.<\/p>\n

Keywords<\/strong>: risk management; simplification of customs procedures; customs control; Customs Code of Ukraine.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Agreement on Trade Facilitation [Ministerial Decision of 7 December 2013]. Retrieved from https:\/\/www.wto.org\/english\/thewto_e\/minist_e\/mc9_e\/desci36_e.htm [in English].<\/li>\n
  2. SAFE Framework of Standards to Secure and Facilitate Global Trade \/ World Customs Organization, 2015. Retrieved from http:\/\/www.wcoomd.org\/en\/topics\/facilitation\/instrument-and-tools\/tools\/safe_package.aspx [in English].<\/li>\n
  3. The International Convention on the Simplification and Harmonization of Customs procedures. World Customs Organization Retrieved from http:\/\/www.wcoomd.org\/en\/topics\/facilitation\/instrument-and-tools\/conventions\/pf_revised_kyoto_conv\/kyoto_new.aspx [in English].<\/li>\n
  4. REGULATION (EU) No 952\/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 9 October 2013 laying down the Union Customs Code. Retrieved from http:\/\/eur-lex.europa.eu\/LexUriServ\/LexUriServ.do?uri=OJ:L:2013:269:0001:0101:EN:PDF (date of appeal: 11.09.2018) [in English].<\/li>\n
  5. Berezhnjuk, I. I. & Nestoryshen, I. V. (2016). Problemy zabezpechennja balansu mizh mytnym kontrolem ta sproshhennjam procedur mizhnarodnoji torghivli. Naukovi praci Kirovoghradsjkogho nacionaljnogho tekhnichnogho universytetu. Ekonomichni nauky<\/em>, 29, 46-53 [in Ukrainian].<\/li>\n
  6. Verkhovna Rada of Ukraine (2019). Pro vnesennja zmin do Mytnogho kodeksu Ukrajiny shhodo dejakykh pytanj funkcionuvannja avtoryzovanykh ekonomichnykh operatoriv (Act No. 141-IX, October 02). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/141-20 [in Ukrainian].<\/li>\n
  7. Verkhovna Rada of Ukraine (2019). Pro rezhym spiljnogho tranzytu ta zaprovadzhennja nacionaljnoji elektronnoji tranzytnoji systemy (Act No. 78-IX, September 12). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/78-IX [in Ukrainian].<\/li>\n
  8. Medvidj, Ju. O. (2016). Praktyka nadannja sproshhenj pry zdijsnenni mytnogho kontrolju do zaprovadzhennja instytutu upovnovazhenogho ekonomichnogho operatora v Ukrajini. Naukovi praci Kirovoghradsjkogho nacionaljnogho tekhnichnogho universytetu. Ekonomichni nauky<\/em>, 29, 87-94 [in Ukrainian].<\/li>\n
  9. Pashka, P.V. & Berezhnjuka, I.Gh. (2013). Mytna polityka ta mytna bezpeka Ukrajiny. Khmeljnycjkyj [in Ukrainian].<\/li>\n
  10. Verkhovna Rada of Ukraine (2012). Mytnyj kodeks Ukrajiny (Act No. 4495-VI, March 13). Retrieved from http:\/\/zakon1.rada.gov.ua\/laws\/show\/4495-17 [in Ukrainian].<\/li>\n
  11. Ministry of Finance of Ukraine (2015). 16. Pro zatverdzhennja Porjadku zdijsnennja analizu ta ocinky ryzykiv, rozroblennja i realizaciji zakhodiv z upravlinnja ryzykamy dlja vyznachennja form ta obsjaghiv mytnogho kontrolju (Order No. 684, July 31). Retrieved from http:\/\/zakon5.rada.gov.ua\/laws\/show\/z1021-15 [in Ukrainian].<\/li>\n
  12. Rudnichenko, Je. M., Nestoryshen, I. V. & Berezhnjuk, I. Gh. (2015). Jevropejsjkyj dosvid implementaciji informacijnykh system ICS, ECS, NCTS v konteksti zabezpechennja nacionaljnoji bezpeky Spivtovarystva. Visnyk Khmeljnycjkogho nacionaljnogho universytetu. Ekonomichni nauky<\/em>, 4, 1, 117-122 [in Ukrainian].<\/li>\n
  13. Turzhansjkyj, V. A. & Nestoryshen, I. V. (2019). Systema analizu ta upravlinnja ryzykamy v konteksti zabezpechennja mytnoji bezpeky Ukrajiny. Centraljnoukrajinsjkyj naukovyj visnyk<\/em>. Kropyvnycjkyj. Ekonomichni nauky, 35. Kropyvnycjkyj: CNTU, 24-32 [in Ukrainian].<\/li>\n
  14. Fradynsjkogho, O. A. (2019). Systema upravlinnja ryzykamy v derzhavnij mytnij spravi Ukrajiny. Khmeljnycjkyj [in Ukrainian].<\/li>\n<\/ol>\n

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    Nestoryshen I., Berezhnyuk I., Brendak A. (2020). Customs Risk Management System in the Context of Clearance of Customs Procedures. Modern Economics<\/em>, 22(2020), 59-63. DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-09.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: C10; F17; F47 DOI: https:\/\/doi.org\/10.31521\/modecon.V22(2020)-09 [\/vc_column_text][vc_column_text] Nestoryshen Ihor, Candidate of Economic Sciences, Associate Professor, Leading Research Worker of Department of Research of Custom Risks of the Research Center of Custom Matter of the Research Institute of Fiscal Politics of the Government Fiscal Service of Ukraine University, Khmelnytsky, Ukraine ORCID ID: 0000-0003-0765-195X e-mail:
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