The mechanism of applying the risk management system in post-customs control as an element of Euro-integration reforms

Abstract

The current stage of development of the domestic customs administration is characterized by the need to adapt national legislation to the standards of the European Union. One of the priority areas of customs policy reform is the harmonization and simplification of customs procedures through the implementation of risk management systems at various stages of customs control. One of the modern tools of customs control that allows to ensure this is post-customs control. The process of introducing post-customs control into the practical activities of customs authorities in Ukraine today is in the initial phase of development, therefore the mechanism of applying the RMS for decision-making regarding post-customs control still has many uncertainties and problematic aspects. What makes it necessary to study the mechanism of application of the risk management system for the purposes of post-customs control.
The purpose of the paper is to conduct a comprehensive structural study of the main elements of the external and internal subsystems of the mechanism for applying the Risk Management System in the field of post-clearance control.
The methodological foundation of the research is the use of a combination of general scientific and specialized research methods, namely: synthesis and analysis, deduction and induction, abstraction, dialectical cognition (when determining the current state of the application of the Risk Management System in the field of post-clearance control); modeling (for building the mechanism of applying the Risk Management System for post-clearance control purposes); systematization (for studying the external and internal subsystems of the mechanism for applying the RMS for post-clearance control purposes as an integral set of elements within the relationships between them); logical generalization (when preparing conclusions to form proposals for improving the effectiveness of post-clearance control in the context of applying the Risk Management System).
The scientific article presents the following results: a mechanism for applying the Risk Management System for post-clearance control purposes was built, and the main elements of its external subsystem (principles, factors, levers of managerial influence, functions, etc.) were studied. It was noted that the fundamental component of the external subsystem of the mechanism, which will actually ensure the proper functioning of the mechanism, is the regulatory and legal support, as well as the strategic, long-term support of its implementation and development by the leadership of the State Customs Service and the Ministry of Finance of Ukraine. The internal subsystem of the mechanism was analyzed, and the peculiarities of its functioning in Ukraine were identified.
As a result of the study of the mechanism of applying the Risk Management System for post-clearance control purposes, directions for its improvement were proposed.