PECULIARITIES OF PRACTICAL APPLICATION OF THE RISK MANAGEMENT SYSTEM FOR MAKING DECISIONS ON POST-CUSTOMS CONTROL
Abstract
The article analyses the main aspects of using the risk management system in the process of making decisions on the need for post-customs control. In particular, the author emphasises that the application of post-clearance control can be viewed as providing benefits for business. In this context, the author identifies the cases in which it is advisable to apply post-customs control and structures the subjects of foreign economic activity in respect of which it may be applied. Thus, the author proposes to divide all foreign economic operators into four main categories: foreign economic operators who voluntarily comply with the legally established requirements; foreign economic operators who generally comply with the requirements of current legislation, but have difficulties in the process of customs clearance; foreign economic operators who, if possible, evade the legally established requirements; foreign economic operators who do not comply with or violate the legally established requirements during customs clearance. The author outlines the factors which affect the efficiency and determine the feasibility of post-customs control and which may affect the assessment of a foreign economic operator to enable it to perform customs formalities after completion of customs clearance, since the completeness of payment of customs duties depends on verification of the accuracy of the information declared in the customs declaration and is ensured by the quality of customs formalities. Particular attention is paid to the analysis of the results of application of subject-oriented criteria (i.e., determination of the share of customs declarations to which the coefficient of reduction of the need for customs inspection by the automated customs management system was applied) in the context of customs regimes for 2023 and to the study of the current state of use of the risk management system. The article also identifies a list of documentary customs formalities that can be performed during post-clearance control. Based on the results of the study, the author concludes that post-clearance control is an opportunity for customs to carry out a real.
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