Застосування системи аналізу та управління митними ризиками при митному контролі та митному оформленні напівфабрикатів та комплектів для ювелірних виробів

Abstract

В статті наведено основні поняття та характеристики системи аналізу та управління митними ризиками, визначено місце автоматизації даної системи та основних модулів її роботи. Проаналізовано основні принципи автоматизованої системи аналізу та управління ризиками в системі електронного митного оформлення. Наведено основні проблеми роботи митних органів в сфері визначення митних ризиків. Розглянуто основні індикатори ризику при митному контролі та митному оформленні напівфабрикатів та комплектів для ювелірних виробів. Ключові слова: ризик, митний ризик, управління ризиком, система аналізу та управління ризиком (САУР), автоматизована система аналізу та управління ризиком (АСАУР), модуль АСАУР, профіль АСАУР, індикатор АСАУР.

The customs authorities of any country are faced with a number of problems that are primarily related to the protection of economic interests of their country. The replenishment of the state budget at the expense of the external economic operations is a priority in their work. The implementation of the system of analysis and management of customs risk into the customs control and customs clearance of any goods plays an important role in reducing the customs offenses and increasing the share of customs payments to the state budget. A rather big share of the budget replenishment occupy semi-finished products and kits for jewelry, so it is necessary to clearly understand the functioning of this system while assessing the risks associated with these products. High duty rates for semi-finished materials and kits for jewelry are often subject to various forms of falsification and therefore pose a great risk to the customs authorities. To increase the efficiency in the work with customs risk there was established an automated system of risk analysis and management (ASRAM), which is based on the work of the electronic risk profiles and ASRAM modules that provide an automated analysis and risk assessment in the implementation of customs control in real time. Using ASRAM modules ensures the implementation of the automatic selection of customs declarations, for which there is a need for strengthened customs control, it enables to analyze customs formalities and to fix the information provided on the results of these formalities. The basic problems of the customs service in the work with risks have been considered in the article, the principles of the functioning of the system of analysis and management of customs risks in Ukraine have been disclosed, and their place at customs control and clearance has been defined. The basic principles of the automated system of risk analysis and management in the system of electronic customs clearance have been analyzed. The main risk indicators for customs control and customs clearance of semi-finished products and kits for jewelry have been considered. Keywords: risk, customs risk, risk management, the system of risk analysis and management (SRAM), an automated system of risk analysis and management (ASRAM), ASRAM module, ASRAM profile, ASRAM indicator.