Особливості управління ризиками у митній сфері

Abstract

Стаття присвячена дослідженню теоретичних засад управління ризиками у митній справі. Визначено етапи виникнення ризиків у процесі митної діяльності, зокрема ризики під час контролю доставки товарів, ризики що виникають під час митного контролю та митного оформлення доставки, ризики, які виявляються після факту митного оформлення, ризики під час митного аудиту. Досліджено основні завдання системи аналізу та керування ризиками, проаналізовано групи критеріїв ризику за певними ознаками. Виявлено причини, які вказують на необхідність удосконалення митного оформлення товарів, які відносяться до груп ризику для підприємств, а також розроблено заходи нейтралізації груп ризиків.

The article is devoted to the study of theoretical principles of risk management in customs sphere. In the customs sphere, the most common risks arise when declaring goods in the appropriate regimes - this allows to reduce duty rates or provide exemptions from taxation; when declaring an unreliable product code according to the UKG FEA, which is also an attempt to evade taxation. In addition, the source of risk may be the vehicle carrying the goods and the carrier who is responsible for transporting the goods from seller to buyer. The stages of occurrence of risks in the process of customs activity are determined, in particular risks during control of delivery of goods, risks arising during customs control and customs clearance of delivery, risks identified after customs clearance, risks during customs audit. The main tasks of the risk analysis and management system are to create a single information space that ensures the functioning of the risk analysis and management system, identifying the causes and conditions contributing to customs offenses, assessing the possibility of damage in case of potential risks and risks or minimizing them, as well as identifying the necessary resources and developing proposals for their optimal allocation, development and application of methods for assessing the effectiveness of measures taken, assessing the effectiveness of measures to analyze and manage risks and adjust management decisions. The main reasons that indicate the need to improve the customs clearance of goods belonging to risk groups for enterprises can be considered frequent delays in customs clearance of goods at customs due to the introduction of goods in the ASAUR system, unreasonable assignment of a code with a higher duty rate. goods and disregard for the basic rules of interpretation of UKG FEA, increase the efficiency of foreign economic activity of the enterprise. For subjects of foreign economic activity unified technology of customs clearance of goods at risk should include the following stages: formation of goals and objectives of technology of customs clearance of goods at risk, as well as appointment of persons responsible for its implementation, development, documentation of customs clearance of goods at risk risks, development of neutralization measures for risk groups, selection of the optimal technology of customs clearance of goods at risk and control of the main stages of the process.