Customs risks represent the possibility of an economic hazard for the party being inspected or the state. Provided that there are violations in the customs legislation. Writers gave many different definitions of this phenomenon, from which the element came out without clear clarity. Although they reflect the activities in the business entity or characterize the economic operation.
Well explains the concept of customs risks TC TC article 127, laying out the fact in parts with an explanation of each included term. But this document ceased to exist after the conclusion of the agreement of the EAEU Customs Code on 01.01.2018. As a result, due to the likely presence of non-compliance with the laws of the countries that are members of the Customs Union, this criterion shows the effectiveness of customs control.
Tasks of the state regulatory authority
In the interests of each state, customs operates. The functions of the department include: monitor the order of movement across the border of material values. This supervisory authority charges a certain bribe for the transportation of goods in the form of a customs duty received by the state treasury. Employees of the institution prevent the illegal export of things, antiques.
Where monetary interest accumulates, there is a source of legislative violations. Customs risks should be considered from the economic and legal aspects. For their management, a system has been created in all customs services - RMS. The control strategy is determined by the federal customs service, based on the RMS Concept. This concept includes content:
- basic principles;
- a set of views in the direction of activity;
- setting goals;
- solving problems by legal methods;
- management of emerging threats.
The following functions are included in the activities of customs authorities:
- application analysis;
- product definition;
- checking people and vehicles;
- study of documents;
- setting the level of control.
The work of the supervisory authority is associated with responsibility, conscientiousness, where employees with the main professional quality should work, they must be unrestrained. In the modern concept, this means receiving and living on a salary.
Characteristic features of the phenomenon
Customs risks were divided into identified and potential. The difference is in defining a legal fact as a threat to the country's economy. Another case is a danger that has not clearly manifested itself, while all the conditions for the occurrence of offenses are created. Commodity products include materials that are transported through the customs line, and they pose a threat, obvious or potential.
From this we can conclude that the risk in the customs system is the unlawful actions of participants in foreign economic relations that are created due to import or export:
- losses to trading operations;
- damage to the industrial field;
- material costs to society.
The economic aspect reveals the threat of currency regulation due to the lack of customs duties.
Systematization of the main features
Risks in the customs authorities are joined by classification according to general criteria:
- unreasonable delay in goods during control;
- long paperwork without any reason;
- lack of clarification or interpretation of requirements in the procedures performed;
- structure corruption.
There is a threat from partnerships:
- lack of conscientiousness among participants in transactions;
- documentary fake and commercial products;
- development of customs evasion methods;
- the use of illegal methods to obtain income from the customs procedure.
There is no secret to the existence of corruption in this department, with which, at times, an ineffective fight is being waged.
How is a hazard evaluated?
Risks in customs activities go through a kind of assessment:
- by degree of danger;
- the level of probability of losses under the influence of threats;
- the ability to eliminate the source with minimal damage.
Evaluation measures should be understood as a system in determining the formation of risks, and what consequences they will cause due to violation of laws of state, international law and approved by the customs union. Examples of customs risks include the appearance of apparent offenses or crimes. When determining the hazard, establish:
- high, medium, low degree;
- Assign a numerical value depending on the level of threats;
- different designations apply.
Laws and regulations change under the influence of the economic situation in individual states and in the global space, but analytical studies remain an important factor in correcting many problems.
How are analysis methods used?
Types of customs risks, systematize all information in the customs authorities to determine the possible consequences according to the formed criteria:
- circumstances;
- conditions;
- violations.
An analytical assessment is carried out in order to organize actions:
- create conditions for the unhindered suppression of the boundaries of the flow of goods;
- ensure compliance with tax payments and statistical requirements.
The analysis consists of the steps:
- identify the sphere of risk formation by composition, in areas of activity, reputation, solvency;
- examine danger items in the form of smuggling, evasion of controlled measures, violations of customs duties and taxes;
- establish indicators of the likelihood of costs in terms of quantity of goods, customs value, state origin, product classification;
- make up a profile of a legal fact.
To establish a hazard profile:
- Describe the scope of the threat
- examine the score with indicators;
- determine the need for control measures;
- establish regulations for the implementation of control;
- calculate the result;
- give an assessment of the actions taken.
The implementation of such multi-stage work requires difficult political and economic conditions in the territories of states; increased attention to measures is necessary to ensure the protection of national interests.
Action of the controlling mechanism
The risk in customs is the lack of established control at the border crossing of goods. The statistics give an idea of the real situation in the customs service in order to develop an appropriate procedure for activities:
- select an item with additional documentary verification to determine the origin;
- develop specific technologies;
- to establish a personnel resource;
- provide with equipment, programming.
Proper control focuses the service on risk sources in areas where offenses are likely to be committed.
How does the system solve problems?
The risk of customs control can be reduced with the help of an established system for managing the source of threats. To do this, develop effective measures to:
- create competent customs authorities;
- ensure national security;
- focus on increased risks;
- use efficiently available resources;
- identify, predict, prevent violations;
- expedite customs operations;
- reduce the risks of customs clearance.
Management purpose
The created system is not only capable of managing risks, it eliminates many problems in the customs service. The specifics of actions organizes the following tools for successful activities:
- single information space;
- developed methods for the eradication of dangerous moments;
- provides the most effective ways to detect potential and fix the identified risk;
- establishes the reasons and conditions for customs misconduct;
- gives an estimate of possible and actual losses;
- identifies preventive measures to prevent or minimize risk;
- Develops the required resources and proposals for the optimal distribution of funds;
- Evaluates the techniques for the actions used;
- oversees the practical implementation of risk prevention.
In addition to carrying out the necessary measures, the customs administrative apparatus will have to evaluate the effectiveness of these actions in each specific case for timely adjustment of the decisions taken.
What principle prevails over customs control?
Customs control is carried out by specialized bodies on the principle of selectivity. This means that you must follow a rule that includes a certain restriction. In accordance with it, it is sufficient for employees to carry out only those actions that are not able to violate the customs legislation of the Russian Federation using the RMS.
This principle means that it is not necessary to check all the goods, but to choose from the general assortment the items that interest the customs officers. Moreover, the conditions make it possible to choose the form of control actions by the customs authority at its discretion. The requirements of the selective principle correspond to the provisions adopted by international practice, which focuses on the International Convention, it is based on the simplification of customs processes. Which means that you need to carry out a minimum of checks and enforce laws. Additional control measures create the main risks due to documentary studies, inspections of objects with special means for samples and samples.
WTO standards
Thanks to standard actions, queues at customs are reduced, and unauthorized receipt of funds bypassing the state treasury is excluded. An organized operational system that effectively manages risks is capable of:
- reduce time at customs clearance;
- make the work of organs transparent and predictable.
A legitimate, unbiased approach by customs officials to participants in foreign economic relations is necessary.
What sources identify risk?
There is a variety of information that can facilitate the activities of the fiscal service. Data goes to controllers:
- from various databases collecting such information;
- from operatives;
- public complaints;
- MEDIA;
- according to the results of financial operations during the search activities of law enforcement agencies.
Whatever the source of reporting the violations, it is impossible to completely exclude risk situations by definition. Therefore, the main work of the customs authorities is to identify hazardous areas and effective management. These functions ensure the health of the whole system by timely blocking the channels for the transport of drugs and smuggling.