СУЧАСНІ ПІДХОДИ КРАЇН ЄС ДО ЗДІЙСНЕННЯ УПРАВЛІННЯ МИТНИМИ РИЗИКАМИ ТА ЇХНЄ ВПРОВАДЖЕННЯ У МИТНУ ДІЯЛЬНІСТЬ УКРАЇНИ

Abstract

The article addresses the pressing issue of enhancing customs risk management in Ukraine, particularly in the context of martial law. Given the destructive impact of endogenous and exogenous factors on Ukraine’s economy, which has led to increased customs risks, the study emphasizes the need to implement international approaches, especially the experience of EU member states. The paper highlights the importance of applying structural-functional modelling through CASE technologies to adapt the European countries’ experience in shaping customs risk management policies. A comprehensive analysis of EU countries’ practices, particularly those of Italy, France, and Sweden, is provided. These countries have implemented advanced automated customs risk management systems (e.g., AIDA in Italy), focusing on selective customs control, post-clearance audit procedures, and real-time risk monitoring. The experience of these countries in reducing customs risks through enhanced digitalization, cooperation between customs authorities and economic operators, and the use of artificial intelligence has proven successful. For example, a joint border control project between Italy and Albania has reduced customs violations, while France’s multifaceted approach to distinguishing between real and potential risks based on large datasets has ensured efficient enforcement of customs regulations. Sweden’s model of inter-agency cooperation has also shown significant improvements in risk management. For Ukraine, which faces substantial challenges due to martial law, the adoption of these European practices could lead to more effective risk management, increased transparency, and higher customs revenues. The recommendations include deeper implementation of automation and the use of artificial intelligence, improvement of post-clearance audit capabilities, strengthening of international cooperation, and the application of effective tools for interaction between customs authorities and economic operators. This will allow Ukraine to align more closely with EU customs standards and reduce customs violations during the period of martial law.