APPLICATION OF THE RISK MANAGEMENT SYSTEM BY CUSTOMS SERVICES OF MEMBER STATES OF THE EURASIAN ECONOMIC UNION
Abstract
Purpose. The aim of the article is to study of the organization of the process of using the customs risk management system in the practical work of the customs services of the most economically developed countries of the Eurasian Economic Union (the Russian Federation, the Republic of Belarus, the Republic of Kazakhstan). Methodology of research. The theoretical and methodological basis is the normative and legal base, scientific works of domestic and foreign scientists and practitioners. The results of the study are obtained during the use of the dialectical method of knowledge of phenomena of a legal and economic nature and concerning approaches to the use of the customs risk management system in the process of customs control. Due to the application of the analysis method, the features of the strategy and tactics of using the risk management system by the customs services of the Russian Federation, the Republic of Kazakhstan, the Republic of Belarus are outlined. Findings. It is revealed that one of the most effective ways of simplifying customs procedures while simultaneously improving the efficiency of customs control is the use of risk management system. It is concluded that the main regulatory act that regulates the functioning of the RMS at the supranational level is the Customs Code of the Eurasian Economic Community, which defines the terminology in this field; outlined the process of risk management by customs authorities; features of the use of SUR are determined. The use of RMS is based on the international standards and recommendations of the World Customs Organization. It is established that the implementation of the risk management process by the customs authorities of the member countries of the Eurasian Economic Community is aimed at shortening the term of customs operations, transparency and predictability of the work of customs services, formation of a partnership approach in relations with participants of foreign economic activity. Originality. The scientific and methodical apparatus for studying, analyzing and evaluating the effectiveness of the use of the risk management system in the Eurasian Economic Community member countries has been expanded. Conclusions are made on the two-level regulation of the functioning of SUR: on the basis of supranational legal acts and on the basis of national legislation in the field of customs regulation. Practical value. The obtained results of the research can be used in practical activities of the units of the newly established State Customs Service of Ukraine, whose competence includes the issues of targeting and management of customs risks.
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