DOI: https://doi.org/10.32515/2663-1636.2019.3(36).69-80
System of Risk Analysis and Management in the Context of Ensuring the Customs Security of Ukraine
About the Authors
Vitalіi Turzhanskyi, Associate Professor, PhD in Economics (Candidate of Economic Sciences), Senior Researcher of the Study of Problems of Customs Risks, Customs Research Center of the Research Institute for State Fiscal Policy of Fiscal Service University of Ukraine, Khmelnitsky, Ukraine, E-mail: turzhansky81@gmail.com
Igor Nestoryshen, Associate Professor, PhD in Economics (Candidate of Economic Sciences), Leading Researcher of Research Department of Issues of Customs Risks, Customs Research Center of the Research Institute for State Fiscal Policy of Fiscal Service University of Ukraine, Khmelnitsky, Ukraine, E-mail: nestor_nema@ukr.net
Olena Dzhumurat, PhD in Economics (Candidate of Economic Sciences), Deputy Head of the Customs Post "Right Bank", Customs Post «Pravoberezhnyy» of Dnepropetrovsk Customs of State Fiscal Service, Dnepr, Ukraine, E-mail: dzhymyrat@ukr.net
Abstract
The article explores theoretical approaches and normative legal bases of functioning of the system of risk analysis and management in the context of ensuring the customs security of Ukraine.
The basic approaches to the categories "risk", "customs risk", "customs security" are defined. Based on the analysis of the definition of the concept of "customs risk" in international law and the scientific literature, it can be concluded that it should be interpreted as the probability of non-compliance or violation of the rules of domestic customs legislation and the procedure of conducting foreign trade operations by economic entities, which leads to the occurrence of customs damage .
Customs regulations aimed at ensuring streamlining of the practical application of the risk analysis and management system are investigated. It also defines the expanded conceptual and categorical apparatus of customs risk management, the corresponding accompanying classifiers of forms of customs control, violations, areas of risk, etc., specifies the features of actions of officials of customs authorities in the application of automatic risk analysis and management system, as well as the procedure for development, formalization, testing, implementing and monitoring the effectiveness of risk profiles. It is established that the analysis process is carried out in two main stages: 1) risk assessment for each risk profile; 2) determination of the list of forms of control as a whole for customs declarations.
Establishing an effective risk management system involves the introduction of a range of measures, including: mandatory prior notification by carriers; expanding the use of electronic declaration; construction of an institute of authorized economic operator; shifting the emphasis of fiscal risk control, including customs value, to the stage after completion of customs clearance; introduction of advanced information and technical solutions in the field of customs control, including automated production of goods.
Keywords
customs risk, customs risk management, customs security, risk management
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References
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- Митна політика та митна безпека України : монографія / Пашко П. В. та ін.; за заг. ред. П.В. Пашка, І.Г. Бережнюка. Хмельницький : ПП Мельник А.А., 2013. 338 с.
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Copyright (c) 2019 Vitalіi Turzhanskyi, Igor Nestoryshen, Olena Dzhumurat
System of Risk Analysis and Management in the Context of Ensuring the Customs Security of Ukraine
About the Authors
Vitalіi Turzhanskyi, Associate Professor, PhD in Economics (Candidate of Economic Sciences), Senior Researcher of the Study of Problems of Customs Risks, Customs Research Center of the Research Institute for State Fiscal Policy of Fiscal Service University of Ukraine, Khmelnitsky, Ukraine, E-mail: turzhansky81@gmail.com
Igor Nestoryshen, Associate Professor, PhD in Economics (Candidate of Economic Sciences), Leading Researcher of Research Department of Issues of Customs Risks, Customs Research Center of the Research Institute for State Fiscal Policy of Fiscal Service University of Ukraine, Khmelnitsky, Ukraine, E-mail: nestor_nema@ukr.net
Olena Dzhumurat, PhD in Economics (Candidate of Economic Sciences), Deputy Head of the Customs Post "Right Bank", Customs Post «Pravoberezhnyy» of Dnepropetrovsk Customs of State Fiscal Service, Dnepr, Ukraine, E-mail: dzhymyrat@ukr.net
Abstract
Keywords
Full Text:
PDFReferences
1. Komarov, O.V. (2017). Mekhanizmy administruvannia mytnykh ryzykiv v systemi derzhavnoho rehuliuvannia zovnishnoekonomichnoi diialnosti [Mechanisms of Risk Management in the Customs Regulation of Foreign Economic Activity]. Candidate's thesis. Dnipro [in Ukrainian].
2. Pashko, P.V. et al. (2013). Customs policy and customs security of Ukraine. P.V. Pashko, I.H. Berezhniuk (Ed.). Khmel'nyts'kyj : PP Mel'nyk A.A.
3. Mytnyy kodeks Ukrayiny : kodeks pryyn. Verkhovnoyu Radoyu Ukrayiny 13.03.2012 # 4495-VI, redaktsiya vid 23.10.2013. (2012). zakon2.rada.gov.ua. Retrieved from http://zakon2.rada.gov.ua/laws/show/4495-17/paran151#n151 [in Ukrainian].
4. Regulation (EU) № 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, OJ L 269 (2013). https://eur-lex.europa.eu. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&rid=1 [in English].
5. Risk management – Principles and guidelines (ISO 31000:2009). (n.d.). www.iso.org. Retrieved from http://www.iso.org/iso/catalogue_detail.htm?Csnumber=43170 [in English].
6. Risk Management Guidance for Government Departments and Offices. Department of Finance (2004). Retrieved from http://www.carecprogram.org/uploads/events/2004/Risk-ManagementWorkshop/009_101_213_WCO-Risk-Management-Guide [in English].
7. Standardised framework for risk management in the customs administrations of the EU. (n.d.). www.ec.europa.eu. Retrieved from http://www.ec.europa.eu/taxation_customs/resources/documents/ framework_doc.pdf [in English]
8. World Customs Organization (1999). International Convention on the Simplification and Harmonization of Customs Procedures (as amended). Brussels. eur-lex.europa.eu. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM%3Al06025 [in English]
9. World Customs Organization (2008). The International Convention on the Simplification and Harmonization of Customs procedures. www.wcoomd.org. Retrieved from http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/kyoto_new.aspx [in English].
10. World Customs Organization (2011). Risk Management Compendium. www.wcoomd.org. Retrieved from http://www.wcoomd.org [in English].
11. World Customs Organization (2018). SAFE Framework of Standards to Secure and Facilitate Global Trade. Brussels. www.wcoomd.org Retrieved from http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/safe-package/safe-framework-of-standards.pdf?la=en/ [in English].
GOST Style Citations
- Комаров О. В. Механізми адміністрування митних ризиків в системі державного регулювання зовнішньоекономічної діяльності : дис. канд. наук з держ. упр. : 25.00.02 / Університет митної справи та фінансів. Дніпро, 2017. 212 с
- Митна політика та митна безпека України : монографія / Пашко П. В. та ін.; за заг. ред. П.В. Пашка, І.Г. Бережнюка. Хмельницький : ПП Мельник А.А., 2013. 338 с.
- Митний кодекс України : кодекс прийн. Верховною Радою України 13.03.2012 № 4495-VI, редакція від 23.10.2013. URL: http://zakon2.rada.gov.ua/laws/show/4495-17/paran151#n151 (дата звернення: 01.09.2019)
- Regulation (EU) № 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, OJ L 269, 10.10.2013, p.1 URL: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32013R0952&rid=1 (last accessed: 4.09.2019).
- Risk management – Principles and guidelines (ISO 31000:2009). URL: http://www.iso.org/iso/catalogue_detail.htm?Csnumber=43170 (last accessed: 4.09.2019)
- Risk Management Guidance for Government Departments and Offices. Department of Finance, 2004. URL: http://www.carecprogram.org/uploads/events/2004/Risk-ManagementWorkshop/ 009_101_213_WCO-Risk-Management-Guide.pdf (last accessed: 4.09.2019)
- Standardised framework for risk management in the customs administrations of the EU. URL: http://www.ec.europa.eu/taxation_customs/resources/documents/ framework_doc.pdf (last accessed: 4.09.2019)
- World Customs Organization (1999), International Convention on the Simplification and Harmonization of Customs Procedures (as amended), (Revised Kyoto Convention), WCO, Brussels. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM%3Al06025 (last accessed: 4.09.2019)
- World Customs Organization (2008). The International Convention on the Simplification and Harmonization of Customs procedures. URL: http://www.wcoomd.org/en/topics/facilitation/instrument-and-tools/conventions/pf_revised_kyoto_conv/kyoto_new.aspx (last accessed: 4.09.2019)
- World Customs Organization (2011). Risk Management Compendium. URL: http://www.wcoomd.org (last accessed: 4.09.2019)
- World Customs Organization (2018). SAFE Framework of Standards to Secure and Facilitate Global Trade, Brussels, June 2018 URL: http://www.wcoomd.org/-/media/wco/public/global/pdf/topics/facilitation/instruments-and-tools/tools/safe-package/safe-framework-of-standards.pdf?la=en (last accessed: 4.09.2019)