EUROPEAN GUIDELINES FOR THE DEVELOPMENT OF THE CUSTOMS RISK MANAGEMENT SYSTEM IN UKRAINE

Abstract

One of the key tasks facing the State Customs Service of Ukraine today is to address the issue of speeding up customs procedures in combination with increasing the efficiency of customs control. One of the most effective ways to solve this problem is to actively use the risk management system (hereinafter referred to as the RMS) in the practical activities of the customs authorities and to continuously improve it, taking into account the current situation in the field of foreign economic activity. The purpose of the article is to study the European guidelines for the development of the risk management system in the state customs. The article examines the main international regulatory and legal documents that served as guidelines for the development of the customs risk management system in Ukraine. It is noted that the fundamental document that laid down the basic approaches to the application of the RMS in the customs sphere is the International Convention on the Simplification and Harmonisation of Customs Procedures of 18.03.1973. It can be argued that the Kyoto Convention outlines the main stages of risk management. The article pays special attention to the SAFE Framework of Standards to Secure and Facilitate International Trade, which is an important international document relating to the practical application of RMS in the state customs business. The key elements and pillars of the SAFE Framework are identified. The main European priorities for improving the risk management mechanism, which can be used in Ukraine given the European integration aspirations of our country, are highlighted. The application of the risk management system is a requirement in the activities of modern customs administration. The active use of the customs risk management system in the course of customs formalities contributes to the increase in the efficiency of customs control; and focuses customs officers' attention on controlling high-risk operations, which contributes to the increase in the efficiency of the use of human and infrastructure resources of the customs; creates conditions for accelerating the movement of low-risk goods and vehicles across the customs border.