Customs Sphere Research Articles

Modern Problems and Ways of Development of Public Customs Control in Russia

Annotation. The article is devoted to the analysis of modern problems and ways of development of public customs control in Russia. The role and importance of the institution of public control in the system of legal guarantees for the implementation, protection and defense of the system of constitutional principles, the system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations is substantiated. The analysis of points of view in scientific and educational literature on the possibility of public customs control in Russia, its grounds and limits is carried out. The possibility and necessity of functioning of public control in the customs sphere are substantiated, the author's definition of the concept of “public customs control” is given. The modern problems hindering the implementation of public customs control in Russia are formalized and analyzed: the lack of formalization of this institution of civil society in the Constitution of the country; the failure to consolidate the institution of public customs control in customs legislation; the removal from the subject of Federal Law dated of 21.02.2014 № 212-FL “On the Basics of Public Control in the Russian Federation” of objects related to the field of law enforcement agencies (including customs); the lack of development in the Russian scientific legal doctrine of specific forms, methods and types of measures of public customs control; weak powers of its subjects; weak material and technical database of subjects; weak use of positive foreign experience of civil society control in the customs sphere in their work. The resolution of these problems will require, in particular: the incorporation of the institution of public control into the Basic Law of the country, and its varieties in the customs sphere into the legislation on public control; the expansion of the powers of subjects of public customs control and the development of the material and technical base of their activities, taking into account the positive foreign experience of civil society control in the customs sphere; the organization by the Public Chamber of the country of scientific- practical research on the development of specific forms, methods and types of public customs control measures.

Проблемы выявления и расследования таможенных преступлений в условиях электронного декларирования

The article notes that they have currently completed the transition to electronic declaration. A number of regions have established electronic declaration centers, which have already proven their effectiveness. Presently, their number has reached 16. But along with the positive aspects associated with the introduction of electronic declaration, there are also negative ones. Crime in the customs sphere has not gone away, and new terms for declaring require the search for new ways to counter it. The model of an electronic declaration of goods in electronic declaration centers has identified new features of both the commission of crimes within the competence of customs authorities and their detection, suppression and documentation. Therefore, a constant exchange of experience between various electronic customs is necessary in order to effectively combat crime in the customs sphere, thus creating uniform system for identifying existing problems and finding their solutions.

Create Sustainable WoW Employee Experience System

When we talk about experience, everyone understands that it has gone beyond the customer's sphere and today the world is talking about the Experience economy. Over the past decade, the creation of personalized experiences has also entered the realm of employees, which has led to the development of employee experience (EX) and it is already a significant corporate priority for many organisations. Without focusing on the employee experience, it is no longer possible to achieve high level of employee engagement. Many companies invest a lot of resources in employee engagement, however, despite this, specific metrics may not be as high as the allocated budget. The problem is that organizations focus on the outcome, which is employee engagement, but not on the cause, which is the employee Experience. Companies that understand the importance of creating a good experience for employees work thoughtfully in this direction and create special mechanisms - EX systems. Only a systematic approach can consistently create a good employee experience, to say nothing of a wow experience. The purpose of the given article is to describe the Employee wow Experience system and reflect the main decisions related to it: (1) What is employee wow experience and why is it important; (2) Categories of the employee's wow experience; (3) Framework for creating the wow experience; (4) Evaluation and motivation scheme for creation the wow experience.

Taking actions aimed at implementing the education standards of the aggressor state in educational institutions as a form of collaboration

The article is devoted to the issue of establishing whether the passenger checkpoint log of the automated customs clearance system “Inspector” has the features of an official document provided for in the note to Article 358 of the Criminal Code of Ukraine. The author identifies two main approaches which are currently used in judicial practice, namely, recognition of such an electronic log as an official document and establishment of the absence of signs of an official document in case of entering deliberately false information into the electronic log of a passenger customs checkpoint. It is concluded that the electronic log of a passenger customs checkpoint is not characterized by the features of an official document, in particular, such a feature as drawing up, issuance or certification in the form and details prescribed by law. Based on the analysis of the regulatory legislation in the customs sphere, it is established that the electronic log of a passenger customs checkpoint is a functional program module of the electronic database – the Unified Automated Customs Clearance System. According to Regulation No. 1341, the data of the electronic log of the passenger customs checkpoint may be used to generate official documents in an automatic mode, in particular by transferring the relevant data (including the marks of the customs authority) to customs declarations, which means that this electronic log is not an official document in itself. It is determined that the regulatory legislation does not classify the electronic log of the passenger customs checkpoint as an official document, but only indicates that it is a functional software module. Taking into account the above, the final conclusion is that, subject to confirmation of all the circumstances of the act, which were established by the courts of first instance and appeal, the qualification of the accused’s actions under Article 366 of the Criminal Code of Ukraine is an incorrect application of the law of Ukraine on criminal liability.

Passenger checkpoint log of the automated customs clearance system «Іnspector» as an official document, subject of a criminal offense under Article 366 of the Criminal Code of Ukraine

The article is devoted to the issue of establishing whether the passenger checkpoint log of the automated customs clearance system “Inspector” has the features of an official document provided for in the note to Article 358 of the Criminal Code of Ukraine. The author identifies two main approaches which are currently used in judicial practice, namely, recognition of such an electronic log as an official document and establishment of the absence of signs of an official document in case of entering deliberately false information into the electronic log of a passenger customs checkpoint. It is concluded that the electronic log of a passenger customs checkpoint is not characterized by the features of an official document, in particular, such a feature as drawing up, issuance or certification in the form and details prescribed by law. Based on the analysis of the regulatory legislation in the customs sphere, it is established that the electronic log of a passenger customs checkpoint is a functional program module of the electronic database - the Unified Automated Customs Clearance System. According to Regulation No. 1341, the data of the electronic log of the passenger customs checkpoint may be used to generate official documents in an automatic mode, in particular by transferring the relevant data (including the marks of the customs authority) to customs declarations, which means that this electronic log is not an official document in itself. It is determined that the regulatory legislation does not classify the electronic log of the passenger customs checkpoint as an official document, but only indicates that it is a functional software module. Taking into account the above, the final conclusion is that, subject to confirmation of all the circumstances of the act, which were established by the courts of first instance and appeal, the qualification of the accused’s actions under Article 366 of the Criminal Code of Ukraine is an incorrect application of the law of Ukraine on criminal liability.

MARKETING MECHANISM IN THE SPHERE OF CUSTOMS SERVICES

The article is devoted to the study of the peculiarities of the functioning of the marketing mechanism in the field of customs services. The definition of customs marketing as a management concept in market conditions is given. It is noted that the modern concept of customs services marketing is aimed at solving the problems of economic security and promoting trade through the use of customs tools at the level of international standards. The purpose of customs marketing is to increase the quality and competitiveness of customs administration, to ensure the prerequisites and optimal conditions for promoting international trade, to accelerate foreign trade turnover and to ensure the comfort of conducting foreign economic activities without reducing the effectiveness of customs control. It is emphasized that the marketing of customs services is a doctrine, a business philosophy, a tool for assessing the spheres of foreign economic activity, monitoring customs services and the activities of customs authorities, a technology for identifying requirements, demand and active promotion of customs services at the business and state level for the formation, search and service of meeting needs clients and participants in foreign economic activity. It has been proven that the ultimate goal of the functioning and development of the sphere of customs services is the effective coordination of all areas of activity of customs authorities with the requirements of the modern market. Practical solutions for the development of marketing in the customs sphere are offered. The main measures necessary for the further development of the marketing system in the customs sphere and ensuring the quality and high efficiency of customs services have been determined. Provisions have been formulated regarding the formation of an effective balanced customs system, ensuring its effectiveness and improving the quality of the range of services provided.

Channel risks as a development factor of the risk management system in the customs sphere

Subject. The article addresses the customs risk management system. Objectives. The aim is to reveal the main characteristics of a new class of customs risk, i.e. a channel one. Methods. The research rests on the methodology of systems analysis and process-oriented approach, applies methods of modeling and comparative analysis. Results. We describe the current technology of decision-making to minimize risk, unveil the ideas of creating a decision support system with elements of artificial intelligence, present an experiment on model implementation for operational monitoring of risk objects at the stage of documentary customs control. We also define high-priority organizational solutions in the customs risk management system, give proposals on the structure of the customs risk service. The developed models can be used in research and analytical structural units of State authorities, including the Federal Customs Service, which exercise customs control using risk management systems. Conclusions. The study substantiates a new class of risks in the customs sphere, reveals limitations inherent in the risk-based approach methodology practiced in customs risk management, offers directions of modernization of the existing risk management system for a new class of customs risks, namely the introduction of end-to-end process of customs control; operational monitoring of the flow of commodity volumes; formation of profiles specific to channel risks; implementation of a multi-profile model of customs risk management; the use of OLAP technology for complex multidimensional data analysis under a specially developed methodology.

STATE REGULATION IN THE SPHERE OF CUSTOMS CONTROL OF UKRAINE: EU EXPERIENCE AND PROSPECTS FOR DEVELOPMENT

The article analyzes the experience of the EU in the implementation of state regulation in the field of customs control, in particular: it analyzes the mechanism for determining the customs value of goods, its regulatory, institutional, procedural and organizational support. The purpose of the article is to analyze the experience of the EU regarding the implementation of simplified declarations and the possibility of taking it into account in the field of state regulation of the customs sphere of Ukraine. The article uses the historical method of revealing the historiography of state regulation in the field of customs control of the EU and Ukraine. The method of analysis and synthesis was used to substantiate the conceptual and strategic ways of implementing state regulation in the field of customs control, in particular, to introduce such specific customs mechanisms to simplify customs procedures, customs declarations, and form public consolidated institutions to improve the provision of customs services. Of the special methods, the method of assessed value of goods and services was used to analyze the implementation of simplified EU declarations. Special attention is paid to the issue of additional simplification, which allows the customs authorities to authorize the estimated value for elements of value unknown at the time of importation. The criteria for obtaining permits for the use of additional simplification are analyzed. An analysis of the regulatory prerequisites for the introduction of simplified declarations in the EU, in particular the World Custom Organization (WCO) on Customs Valuation Agreement (CVA), the General Agreement on Tariffs and Trade (GATT), the GATT Valuation Code, the Customs Valuation Agreement, has been carried out. The article recommends and justifies the innovative measures necessary for the implementation of CVA, in particular, those included in the revised WCO Kyoto Convention: simplification of procedures, computerization, strengthening of internal controls and management systems, provision of preliminary assessment decisions, introduction of risk assessment management and strengthening of post- customs audit; and the introduction of authorized economic operator programs.

Intellectual measurement and evaluation of the results of customs authorities’ activities

The new Strategy for the Development of the Customs Service of the Russian Federation until 2030 calls optimization and improvement of customs administration as one of its fundamental principles. The emerging trend leads to an increase in the obligatoriness of the development of formalized means of modeling and analysis of management processes in the customs sphere. Performance measurement is one of the most effective management tools. In this article, the authors, taking as a basis the basic provisions of the National Technological Initiative, continued mapping the problem of measuring the results of the customs authorities functioning in key areas of their activities in the context of the qualitological system transformation of the customs institution, due to the process of its intellectualization in the digital economy. The purpose of the study is to create a model for measuring the results of the customs authorities’ activities. To specify the general methodology, a model for measuring the degree of achievement the goal in the “Finance” direction is described. The study is based on a cognitive approach that allows describing the intellectual environment of customs authorities and models of evaluation and management based on fuzzy logic algorithms. The implementation of the technology for presenting experts’ knowledge in the subject area is carried out on the basis of constructing a prescriptive logical production model that allows formalizing expert knowledge in the form of implicative statements involving fuzzy formulations in antecedents and consequents, and using a generalized modus ponens as a logical conclusion. Computer development of a mathematical model is carried out in the Fuzzy Logic Toolbox for Matlab application software package.

The viewer value co-creation process on sports live streaming platforms

PurposeThe Sports Live Streaming Platforms (SLSPs) have taken centre stage in broadcasting sporting events. This study adopts the value creation sphere (VCS) model and the service dominant logic (SDL) to unpack the value co-creation process on SLSPs.Design/methodology/approachA case study with one of the most representative SLSPs in China, involving the netnographic approach and in-depth interviews, was conducted.FindingsThis study redefines the value co-creation spheres in the context of SLSPs and identifies four actors who contribute to viewers' value perceptions. The findings show that viewers' values can be co-created individually and collectively with other actors in both the customer sphere and the joint sphere.Originality/valueThis study extends the theoretical boundary of value co-creation into the context of SLSPs. The study findings help SLSPs managers and decision makers understand the value co-creation process to gain competitive advantages and enhance the sustainability of their services.

АНТИКОРРУПЦИОННАЯ МОДЕЛЬ ПОВЕДЕНИЯ ДОЛЖНОСТНЫХ ЛИЦ ТАМОЖЕННЫХ ОРГАНОВ: ОЦЕНКА ВЛИЯНИЯ ЦИФРОВЫХ ИНСТРУМЕНТОВ

The work systematizes and defines the role of anti-corruption policy for the harmonious development of so-ciety and security of the national economy. Relevance of the research topic is confirmed by the state’s demand for improving the effectiveness of anti-corruption policy in the customs sphere, it is necessary to assess the factors deter-mining the formation of anti-corruption behavior model of representatives of state structures. The author emphasizes the importance of using the experience of the international customs community, including in the format of the regula-tory framework: the Arusha Declaration, the Framework of Standards to Secure and Facilitate International Trade, PICARD educational standards. The article presents the potential of applied tools for controlling the activities of customs officials in Russia with a focus on national regulations and digital services. The materials include the results of theoretical and analytical and practical studies of the influence of factors on the formation of anti-corruption behavior of customs officials, an assessment of the strategic priorities of the customs service in the context of anti-corruption goals and measures is given.Particular attention is paid to IT-technologies in the customs sphere, assessing their potential in counteracting and preventing corruption. The author compares the sources of corruption and specifies the digital tools of customs administration as applied to the leveling of these risks on the basis of the map of corruption risks and measures to minimize them. The author proposes a behavior model of customs officials, including the estimated values of the influence of environmental factors. It is concluded that the further development of digital services to reduce corruption risks is important, but along with the technical approach, it is necessary to increase attention to the educa-tional work in the customs authorities and expand anti-corruption education in the state as a whole.

ОСОБЕННОСТИ ПРИНЯТИЯ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ В ТРАНСПОРТНОЙ ТАМОЖЕННОЙ ДЕЯТЕЛЬНОСТИ

The integrated management system of the customs service assumes the need to take into account a large number of risks associated with the process. In this regard, the issues of improving the quality of control in the customs sphere, the development of new management models with management decisions to minimize time and nancial costs in transport activities are relevant.

PARALLEL IMPORT: THEORETICAL ASPECTS AND PROBLEMS OF REGULATION

This article is devoted to consideration of parallel import of goods with intellectual property rights, focusing on theoretical aspects and problems of regulation of this phenomenon. The main purpose of the article is to study and generalize the key concepts and approaches related to parallel import, which includes trademarks, copyright and patents. The problems arising in connection with parallel import are considered, and the approaches to their regulation in the international and national legal environment are analyzed. The article emphasizes transparency and balance in the regulation of this phenomenon, as well as the impact on market dynamics and competitive relations. In particular, it considers how parallel imports can affect the quality and safety of products, which becomes especially important in the context of consumer rights and trust in goods on the market. The greatest attention is paid to the effectiveness of customs control, which becomes a key component in ensuring compliance with intellectual property rights and control over the circulation of goods through unofficial channels. Highlighting the importance of this article, it is important to emphasize that parallel import is becoming an important element of world trade in the conditions of globalization. Today's market is becoming increasingly integrated, where goods cross borders and are exchanged between countries, so understanding and regulating parallel imports becomes a necessity to ensure fair competition, protect the rights of intellectual property owners, and protect consumers. Modern international trade relations require adaptation to new realities, and this article contributes to the understanding of important aspects and the resolution of complex issues related to parallel imports. Therefore, this article is aimed at expanding the understanding of the essence and impact of parallel imports on market dynamics and the legal landscape. It emphasizes the need to find a balance between competition and the protection of the rights of intellectual property owners, and also encourages further research, discussion and development of relevant legislation to effectively regulate this phenomenon in the customs sphere.

Financial and Customs Control: Aspects of Correlation and Problems of Delimitation

In the context of the reform of control and supervision activities, it is important to distinguish between the various areas of state control and supervision in certain areas of regulation. With regard to the customs sphere, one can state the simultaneous use of the categories of financial and customs control without determining the limits of control and supervisory influence. An analysis of the existing positions on the ratio of these types of state control made it possible to identify four methodological approaches to the model of such a ratio. The selected approaches are based on the identification, absorption, delimitation of financial and customs control, substantiation of scientific categories that unite them, consolidating their regulation and implementation. The existing approaches are united by the recognition of the inseparable connection, mutual conditionality of the categories under consideration and are based on theoretical provisions on the complexity of customs law and the comprehensive nature of financial control in public administration. On the basis of the analysis carried out, the concept of partial absorption is proposed to justify the relationship between customs and financial control. The part of customs control related to the payment of customs duties is positioned as an element of state financial control. At the same time, financial control exercised in the field of cross-border movement of goods can be attributed to customs control. In modern conditions, the role of the financial aspects of customs control is gradually decreasing.

Оцінювання митних ургентних інструментів антикризового управління підприємствами в умовах європейської інтеграції

The intensification of military and political instability and the activization of European integration processes necessitate the development and use of precisely urgent instruments at different levels and in different spheres. In the conditions of fulfillment of European integration obligations one of the priority directions requiring urgent reforms is the customs system of Ukraine. Along with the already implemented reforms in the customs sphere, there are still a number of unresolved tasks that require the introduction of effective and progressive tools. At the same time, the effectiveness of such tools is determined on the basis of a comprehensive information base, which is the result of a targeted assessment. Thus, an important problem today is the selection of a reasonable list of indicators to diagnose the optimality of customs urgent instruments to ensure the successful European integration of Ukraine. Indicators of evaluation of customs urgent instruments should be understood as measures of effectiveness of formation and use of customs urgent instruments at different levels in the context of urgent solution of urgent problems of customs nature, elimination or minimization of their negative impact, primarily on export-import operations of enterprises, increasing the favorability of customs services of foreign economic activity subjects and activation of international trade. In order to assess the effectiveness of customs urgent instruments for effective solution of urgent problems of the state customs system functioning and provision of its progressive development the system of diagnostic indicators was prepared based on a number of principles: purposefulness, urgency, anti-crisis, activation, relationship with stakeholders, multilevel orientation, the relationship with European integration, harmonization, specificity, adaptability, optimality, accessibility, effectiveness, information diversity. The developed typology of diagnostic indicators hierarchically differentiates such indicators to assess the impact of customs urgent instruments at different levels (mega-, macro-, meso- and micro-levels) of national economy in order to provide favorable customs services to enterprises as a precondition for enhancing export-import activities in the conditions of Euro-integration transformations.

Rethinking the concept of crime prevention in the customs sphere

There is always a tendency in law that there is no way a society can exist without a crime commission, as a society without crime is like a human being without blood. Even though the crime commission has become a common phenomenon in a given society, its reduction and prevention are very imperative for the interest and well-being of the society. Every society that is regulated by a legitimate setup has the responsibility in ensuring the peace and security of this society by taking relevant measures in reducing the rate of crime committed in that society. The problem we face here remains that even though with all the laudable efforts of the various law enforcement agencies and organs in Ukraine, it is still practically difficult and impossible in preventing crime commissions in the country, and there still exists a continuous increase rate of crimes committed in the country. This constant increase in crime commission has provoked a doubt in the mind of many as the customary objective of the society is that of crime prevention. In answering this critical controversy that has surrounded the state of Ukraine as to problem affecting the prevention of crime, it will be proper for us to examine some of those justifications posed that have made it difficult for the State of Ukraine and other law enforcement officials in combating and preventing crimes in the country. It is therefore this backdrop that we think something needs to be done by the State of Ukraine to use all the appropriate measures in ensuring security and social order in the society.

Fundamentals of logistics infrastructure in the customs sphere of the Republic of Kazakhstan

For Kazakhstan, it is important to create a highly efficient logistics system and guarantee its integration into the international logistics system. Given the location, Kazakhstan can become a key transit country. Currently, this opportunity has not been fully used. Kazakhstan is in a good position to benefit from cargo flows between Europe and Asia. To address these issues, the Government of the Republic of Kazakhstan is focused on the development of transport networks in Kazakhstan. This is confirmed by the implementation of government programs for the further development of transport. Қазақстан үшін жоғары тиімді логистикалық жолға қою және оның халықаралық логистикалық жүйеге кірігуіне кепілдік беру маңызды мәнге ие. Орналасқан жерін ескере отырып, Қазақстан негізгі транзиттік ел бола алады. Қазіргі уақытта бұл мүмкіндік толық пайдаланылмаған. Қазақстан Еуропа мен Азия арасындағы жүк ағындарынан пайда алу үшін жақсы жағдайда. Осы мәселелерді шешу үшін ҚР Үкіметі Қазақстандағы көлік желілерін дамытуға бағытталған. Бұл көлікті одан әрі дамыту жөніндегі үкіметтік бағдарламалардың іске асырылуымен расталады. Для Казахстана важное значение имеет создание высокоэффективной логистической налаженности и гарантия ее интеграции в международную логистическую систему. Учитывая местоположение, Казахстан может стать ключевой транзитной страной. В настоящее время данная возможность не была полностью использована. Казахстан располагается в хорошем положении, чтобы извлечь пользу из грузопотоков между Европой и Азией. Для решения данных вопросов Правительство РК сосредоточено на развитии транспортных сетей в Казахстане. Это подтверждается реализацией правительственных программ по дальнейшему развитию транспорта.

Problems of the effectiveness of international cooperation of the Customs authorities of the Russian Federation in the law enforcement sphere

The article is devoted to the analysis of current international legal problems of international cooperation of the customs authorities of the Russian Federation in the law enforcement sphere. The paper analyzes the performance indicators of the Federal Customs Service of Russia in the law enforcement sphere during 2013-2021. As can be seen from the official statistics of the customs authorities of the Russian Federation, the share of indicators achieved using various forms of legal assistance is extremely small against the background of general indicators. At the same time, the quantitative effectiveness of the use of these methods remains, and even a slight increase is observed, however, against the background of an even greater increase in overall indicators, the share of results achieved with the use of forms of legal assistance has fallen significantly. Such a situation testifies to the insufficiently effective development of international customs cooperation in the law enforcement sphere and indicates the presence of significant unresolved problems in this area. The preservation and improvement of quantitative indicators of efficiency with a huge decline in the share among the general indicators, which indicates the insufficiently effective development of international customs cooperation in the law enforcement sphere, has been revealed. As a solution to the problem, recommendations on improving strategic documents defining the legal policy of the Russian Federation in the field of customs service development are presented. Taking into account the expansion of the tasks of international cooperation in the customs sphere, it seems advisable to expand the geography of this cooperation by prioritizing interaction with the customs services of the EAEU, BRICS, SCO member states - in this case, the geography of international customs cooperation will coincide with the priority areas of international cooperation of the Russian Federation as a whole, which, with the help of the existing legal and technical base of these organizations that will quickly create suitable conditions for international cooperation of customs authorities, including in the field of law enforcement.

Counteraction to customs offenses in the international and Ukrainian regulatory framework

The article analyzes international legislation in the field of counteraction to customs offenses. Attention is paid to the consideration of the activities of international institutions that have formed a layer of regulatory and legal support for the customs sphere, in particular, the World Trade Organization, the World Customs Organization. The peculiarities of customs deviances in the context of the International Convention on Mutual Administrative Assistance in the Treatment, Investigation and Termination of Violations of Customs Legislation have been determined. It was clarified that in accordance with the norms of the Johannesburg Convention, special measures of interaction and counteraction to customs offenses are used: supervision, controlled delivery, involvement of experts and witnesses, joint control and investigation teams and others. The normative and legal aspects of stimulation of subjects of foreign economic activity not to violate customs rules through granting the status of authorized economic operators are analyzed. The legal basis for the work of the mechanism for combating customs offenses in the EU, in particular in the context of primary and secondary EU legislation, is investigated. It is established that the harmonization of international customs legislation and Ukraine is carried out in two main vectors: in accordance with the basic norms of international law and in accordance with the regulations and standards of regulation of the EU.

Особливості управління ризиками у митній сфері

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.