Abstract
The materials of the scientific article highlight the directions for the development of customs control, taking into account the implementation of the risk management system (RMS). The results of the application of the RMS within the framework of modern customs control practice for the period from 2021 to 2023 are considered, and the necessary conclusions are drawn. Key indicators of the effectiveness of the application of the risk management system by customs authorities are identified, and the results in relation to the dynamics of customs duties accrued as a result of the use of the RMS are indicated. Special attention is paid to the issues of distribution of participants in foreign trade activities by categories of risk level and budgetary efficiency of customs inspection. The difficulties in the analysis of emerging risks and the development of effective government management decisions are highlighted. Emphasis is placed on the potential of digitalization processes in customs and the existing imbalance in cooperation between customs and tax services. Actions to develop control on the RMS platform are aimed at improving customs clearance of transported goods, creating favorable conditions for participants in foreign trade activities, and eliminating violations of customs legislation.
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