A risk profile in customs is a combination of data on the area of potential danger, indicators of critical situations and instructions on the necessary measures to prevent or minimize risks. Such profiles take place at the state, subject and local levels of the country.
The essence of the concept of risk profile
To implement effective control in the customs sphere, a risk management system is used. It implies the use of mechanisms to significantly reduce the percentage of probability of dangerous situations.
The concept of mechanisms to minimize possible risks includes a combination of various risk management techniques, tools and technologies, as well as a system of measures to reduce the likelihood of dangerous situations.
The main tool of the mechanism to minimize risks in the course of the relevant work by officials in the customs authorities is a risk profile. In the field of practical application, it is a collection of information, which includes a formalized description of the area of the possible occurrence of dangerous situations, their indicators and instructions on the application of various direct measures. The purpose of these measures is to reduce the percentage of the possibility of creating cases posing a threat from outside or from the inside, as well as bringing the information received to the customs authorities by sending information about the identified risk profiles to the FCS in the form of a paper and electronic document.
Profile Types
Depending on the region in which a certain type of risk profile is being developed for its practical application, three levels are distinguished:
- the all-Russian department, which extends its effect to the entire customs territory of the Russian Federation;
- regional department, the action of which is limited to the territory of one regional customs office;
- zonal level, extending its effect to the entire region of operation of one customs office.
The decision about which of the indicated types of profiles this or that type of risk belongs to is made by the Russian Federal Customs Service. In determining the region of operation of the risk profile in customs, the decisive word rests with the following persons:
- Zonal - the head of the main department of the organization for customs clearance and customs control (or a person authorized by him) or the head of that department, in the direction of which a possible dangerous situation was identified. The transfer of authority to another head of the field of activity is carried out in agreement with the main OTOiTK (department of customs clearance and customs control).
- Regional - the chief deputy head of the Federal Customs Service, who oversees the Main Office for the Organization of Customs Control or oversees the work of the structural unit, in the direction of which a possible dangerous situation was identified (if the case was transferred to him).
- All-Russian risk profile - the head of the Federal Customs Service or a person authorized by him.
Profile expiration dates
Customs risk profiles by duration are divided into three types:
- short term;
- medium term;
- long term.
Short-term profiles extend from one day to one month. The working hours of medium-term plans to identify the likelihood of dangerous situations include a period of one to three months. Long-term risk profiles are valid from three months to six months.
According to the type of transmission of information to authorized persons, profiles are divided into informal and automated. Data on informal risks are communicated to the customs authorities in the form of paper documents through intermediaries or directly. Automated data on possible dangerous situations are transmitted on electronic media or in the form of a computer document. An official in the second case does not take part in identifying risk profiles.
Before creating the appropriate profile for any of these types, the persons appointed by the head are involved in the preparation and approval of his project.
Profile Project Structure
When drafting a specific risk profile in customs, the following sections are included in the document structure:
- General Provisions
- Information about the scope of potential danger.
- Measures to reduce the likelihood of risk.
- Contact details.
Each of these points should be included in the content of the document without fail, since all elements of the project play an important role in the formation and further application of risk profiles.
Project Overview
The general information section includes the registration number of the risk profile and the duration of the risk in question.
In the registration number assigned to the generated profile of possible dangerous situations, three components are indicated:
- the territory code, which is determined depending on the scope of work of the corresponding profile (zonal, regional or all-Russian), while two numbers are included in the territorial code;
- the date of fixing a possible dangerous situation in the journal, in which all projects of the studied profiles (PPR) are recorded: it is indicated in a six-digit format (year in two digits);
- the number (serial) of the profile itself, which is assigned to it according to the entries in the journal of the respective projects - it should consist of five digits.
The “validity period” subparagraph indicates the period of time during which, given the objective circumstances of identifying a specific risk and the purpose of creating an appropriate profile, this possible dangerous situation will be relevant. Based on this, the column “type of PR” indicates the duration of the profile (long-term, medium-term, short-term) with a two-digit number.
Information on the scope of the potential hazard under consideration
In the section that examines the scope of the specified profile, information is provided on what exactly is the limit of its application by the relevant officials of the customs authorities.
Two important subclauses are included in this section: risk profile and its indicators. A characteristic is a combination of information about a specific risk, the detailed criteria of which are determined using indicators established for this profile. Indicators of possible dangerous situations (indicated by codes and names) and the values of these indicators are indicators that are a guideline for checking the reality of this profile. If indicators occur in a specific working situation, this profile is valid.
All indicators are presented by the drafters of the project in the form of a table. Names are indicated in short form. Indicators are the following key indicators:
- the code of a specific product indicated in accordance with the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TNVEDTS);
- product weight (net) in kilograms;
- the number of things indicating the basic, as well as additional units;
- the average price per unit of a given product;
- country of production of transported things.
Other indicators are the following information:
- The procedures that are carried out by customs are part of the process of applying profiles of possible crisis situations.
- Subjects of foreign economic activity (full name, individual tax number, PPC, for legal entities - PSRN (for individual entrepreneurs - PSRNIP), type of relevant entity).
- The number and date of the relevant foreign economic agreement (contract), if the profiles of potential threats are valid in relation to goods that are transported as part of this foreign trade agreement.
- Full name and code of a specific customs authority.
- The full name and code of the vehicle used to transport the goods (or several, if necessary).
The Union Customs Code provides for the possibility of establishing supranational areas of potential dangers that are important for each of the states that make up the Customs Union. These areas are determined at meetings of the Union Customs Commission.
Risk reduction measures
The relevant section defines the forms of risk profiles and types of control of customs authorities that apply to goods and foreign trade transactions. These conditions occur if all the identified criteria correspond to a specific profile.
All measures to reduce the likelihood of hazardous situations are direct in nature. This is due to the fact that this section of the draft risk contains exactly the list of exposure methods that will subsequently be applied by customs officers.
The section on measures to reduce the likelihood of hazardous situations includes two tables related to the actions taken by the relevant persons, as well as to the inspection carried out by customs officers.
The table with the measures used contains the codes of the methods of exposure and their description. Order of the Federal Customs Service No. 1200 of June 6, 2011 approved the Instructions. This document discloses information on actions taken by customs officials in the planning and study of documents on risk profiles, on their application in the implementation of customs control, as well as their actualization or cancellation.
Within the framework of this Instruction, a Classifier of measures of direct focus has been developed. According to him, these measures are divided into six different types:
- forms of control by the customs authorities;
- the use of methods for identifying transported goods and vehicles used for this;
- the application of methods for determining transportation (transport) documents and commercial papers on goods for transportation that are available to the carrier;
- the involvement of various measures that contribute to the enforcement of legislative norms during the transit (customs) procedure;
- collecting information on persons who carry out activities directly related to the transport of goods and services through customs control points, as well as on persons who carry out activities in the field of customs;
- other ways to minimize potential hazards.
Forms of control implemented by customs authorities
By exercising control, the customs authorities develop a target risk profile, which is calculated according to specific indicators. The construction of such a profile is largely facilitated by the following forms of control implemented by customs authorities:
- Verification of information and documents.
- Conducting an oral survey.
- Obtaining clarification from the subject.
- Implementation of customs supervision.
- Inspection of transported things and vehicles by customs officers, as well as personal inspection of citizens and baggage.
- Inspection of means of transportation and the goods themselves.
- Checking markings of goods with special means and determining the presence of appropriate identification marks on them.
- Inspection of territories and premises.
- Conducting a customs audit in a special and general form.
Other ways to minimize potential risks
Other measures to reduce the likelihood of risks include the following:
- examination of goods, documents and means of transportation;
- decision-making on the application of certain types of control at the level of structural divisions of customs;
- the requirement to present documents confirming the declaration of goods from the risk group, if this is established by legal standards;
- carrying out additional verification actions within the framework of control by the customs authorities, including the study of goods prior to their release;
- sending written requirements about the need to submit additional documentation that will confirm compliance with the restrictions and prohibitions established by the norms of Russian legislation in the field of state regulation of foreign trade activities;
- unloading of imported goods into a temporary storage warehouse;
- In each case, an indication in the notification sent in the form of an electronic document about the direction of the goods under appropriate control, listing all the key information about it: name, product code, weight, value and currency code;
- sending copies of documents and other attached papers to a specific division of the customs authority within two days for further control;
- preliminary verification of the authenticity of the documents provided with concomitant control of this procedure by customs posts.
An example of a risk profile that can be identified during the audit is a targeted underestimation of the weight of the goods to reduce the customs payment for its transportation.
All information contained in a specific risk profile is duplicated using their code values according to the Classifiers and the corresponding sections of the profile. These codes are used to process data by computer for subsequent entry into the UAIS database of the Federal Customs Service.
Contact information
The following information shall be indicated in the indicated section:
- Responsible division of the customs authority involved in the control of the risk profile. This column records the name of the relevant unit (or units, if there are several), which are entrusted with the duty of verifying the application of direct measures to reduce the likelihood of a dangerous situation;
- clarification contact person on risk profiles.
All these bodies and persons carry out their work in strict accordance with the rules established by the Instruction approved by Order of the Federal Customs Service No. 1200 of June 6, 2011.