REGULATORY AND LEGAL SUPPORT FOR POST-CUSTOMS CONTROL AND APPLICATION OF THE RISK MANAGEMENT SYSTEM AFTER THE RELEASE OF GOODS IN UKRAINE

Abstract

The relevance of the research topic is due to the need to take measures to improve the efficiency of post-clearance control through the use of a risk management system. Further development of the risk management system and creation of prerequisites for a risk-oriented approach to determining the need for post-customs control will contribute to increasing its effectiveness. The purpose of the article is to analyze the regulatory framework of Ukraine regarding post-clearance control and application of the post-release risk management system. To achieve this goal, general scientific methods were used, as well as methods of legal analysis and legal comparativism, critical analysis of systematization and logical generalization. The regulatory framework of this work is based on the customs legislation of Ukraine. The subject of the study is the legal support for the application of the risk management system in the field of post-customs control. The articles of the Customs Code of Ukraine on post-customs control and risk management are analyzed. Amendments to this Code regarding the implementation of some provisions of the Customs Code of the European Union in the context of the article are studied. The National Revenue Strategy of Ukraine until 2030 was considered in terms of outlining tasks to improve the efficiency of post-customs control, conducting documentary audits and other measures in order to comply with the requirements of the legislation of Ukraine on customs through the improvement of approaches and procedures for post-customs control, planning documentary audits through the development of risk management. The provisions of the Procedure for risk analysis and assessment, development and implementation of risk management measures to determine the forms and scope of customs control have been studied. The content of the recommendation and technical pilot project for post-clearance control and the State Customs Service reform plan for 2024-2030 has been developed. The conducted scientific research allowed us to highlight the features of regulatory legal acts. The analysis also revealed some gaps in the implementation of post-clearance control and the application of the risk management system after the production of goods, and thus identified potential areas for improving the mechanism for applying the risk management system in the field of post-clearance control.