СИСТЕМА УПРАВЛІННЯ РИЗИКАМИ У МИТНІЙ ЛОГІСТИЦІ

Abstract

The article examines the main tasks of the concept of the risk management system in customs logistics: information space, development of universally innovative programs for identifying risks and their fixation, necessary resources for optimal distribution, risk minimization, damage assessment, customs control strategy. The process of risk management in customs logistics is considered in stages: in the first stage, the collection and processing of information about goods and vehicles moving across the customs border is carried out. An important factor determining the validity and effectiveness of the decisions made is the completeness, promptness and reliability of the information used for the development and implementation of measures to prevent and minimize risks. At the second stage, identification and assessment of risks is carried out. This stage involves the determination of: a set of risk-creating factors and conditions; customs operations, during the implementation of which there is a possibility of violation of customs legislation; criteria that make it possible to assign goods and foreign trade operations to the group with dangerous conditions. The third stage of risk management is the development and implementation of measures, when applying the risk management system in customs logistics, risk reduction programs should be developed, inspections of the financial and economic activities of enterprises participating in foreign economic activity should be carried out, risk profiles should be constantly updated, and control indicators should be monitored. The fourth stage of the risk management process involves summarizing the results of the measures taken and making adjustments. The development of an effective risk management system and its system-forming components is one of the most important directions for improving customs logistics mechanisms today. The risk management system is an effective mechanism aimed at ensuring the interests of all subjects of customs legal relations – both customs authorities and the state in general, as well as conscientious subjects of foreign economic activity, which corresponds to the general trends, principles and standards of modern customs administration, as well as is confirmed by international and, accordingly, national priorities of customs policy.