RISK MANAGEMENT IN POST-RELEASE CUSTOMS CONTROL
Main Article Content
Abstract
Introduction. Customs control is one of the fundamental elements of ensuring not only customs security, but also the security of the national economy as a whole. In order to block and prevent the threats to the customs security of Ukraine, customs, within it competence, are obliged to use the most effective instruments of customs control. Today, one of the tasks of Ukrainian customs is the introduction of a modern, effective system of post-release audit, which focuses on risky economic operators, and the simplification of international trade procedures for persons, who work without violating customs rules.
Purpose. Analysis the existing mechanisms of selection companies for conducting the post-clearance audit and identifying the directions for developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine.
Results. The study substantiates proposals in developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine. It was analyzed international, national foreign and Ukrainian legislation on risk management during customs control. The experience of the advanced states on risk management and using of the risk management system during post-clearance control were explored. According to the results of analysis of the international standards it was detected and proved discrepancy of the Ukrainian risk management system in part of economic operators assessment within post-clearance audit. The article proposes to use automated risk system for selection economic operators for conducting a post-clearance audit in Ukraine and describes components and tools of the system. It is also proposed to introduce certain amendments to the Customs Code of Ukraine.
Originality. Proposed recommendations and developed components of risk system for selection economic operators for conducting a post-clearance audit in Ukraine: main aspects of risk analysis during customs audit, analysis area to identify riskiness, objects of analysis, classification of risk criterias, peculiarities of organization of work with the system of selection of enterprises, reaction on risks within the framework of Ukrainian legislation.
Conclusion. In accordance with the international commitments, undertaken by Ukraine and in order to increase the level of state economic security, it is necessary to improve the work of post-clearance audit. The introduction of a risk management system for post-release control will allow the creation of an information space that includes information on previous audits and checks, violations, identified risks, causes and conditions, that conducive to non-compliance with legislation by economic operators, assessment of the effectiveness of detection activities, risk analysis and identifying risks. This will ensure timely detection and prevention of violations of customs legislation of Ukraine.
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