Development of the Concept of Risk Identification and Assessment, as a tool to Improve the Efficiency of Electronic Customs Declaration of Customs Transit
The issue of improving the efficiency of customs control, while reducing the additional forms of customs control is the most acute and topical issues of practical activities of customs authorities.The reserves of efficiency of the current risk management system are approaching the specified threshol...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN RU |
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North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
2018
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/af22ae0123f14281b9479c7a30279444 |
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| Sumario: | The issue of improving the efficiency of customs control, while reducing the additional forms of customs control is the most acute and topical issues of practical activities of customs authorities.The reserves of efficiency of the current risk management system are approaching the specified thresholds if not fully exhausted. Therefore, a fundamentally new approach to risk identification is required to significantly improve the effectiveness of the risk management system. The proposed concept of risk identification and assessment is based on the application of the mechanism of through-process customs control, involving the unification of information about the person being the declarant of goods, as well as the preliminary information about the imported consignment in the amount of information submitted when placing goods under the declared customs procedure with the Declaration of goods. The above features allow to introduce a subject-oriented approach of risk management system at all stages of customs operations in respect of goods imported into the customs territory of the Eurasian economic Union, and also significantly increase the share of formalized risk indicators, including semantic risk indicators, which are the basis for the application of forms of customs control. The introduction of the above risk indicators will ensure the transition to a qualitatively new level of customs control in respect of goods subject to other types of state control and also will lead to a significant increase in the effectiveness of the risk management system by increasing the proportion of identified target risk profiles. |
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