Risk in the customs business. Customs risks

Essence and classification of risks of foreign economic activity

CM 2.6. Risks in foreign economic activity and their insurance

1. Essence and classification of risks of foreign economic activity.

2. Characteristics of transport, commercial, political, currency, customs risks and risks in international settlements.

3. Methods of risk insurance in foreign economic activity.

4. Features of self-insurance.

5. Methods of transport insurance and conditions for cargo insurance in foreign economic activity.

When entering a foreign market, entrepreneurs face certain risks that are present throughout the entire activity of the enterprise (firm). Under risk understands the possible danger of losses arising from the specifics of certain natural phenomena and activities human society. Risk is a historical and economic category.

As civilization develops, commodity-money relations appear, and risk becomes an economic category.

Negative (loss, damage, loss);

Null;

Positive (gain, benefit, profit).

The risk can be managed, that is, various measures can be used to predict the occurrence of a risk event to a certain extent and take measures to reduce the degree of risk.

The problem of risk management, overcoming uncertainty exists in any sector of the economy, which explains its constant relevance. Any subject of the economy at any level inevitably faces extraordinary situations, unplanned or unforeseen events, to which it is necessary to adequately respond in order not to incur losses.

Risk conditions- this is a risk situation, the appearance of which is always accompanied by three interrelated conditions: the presence of uncertainty, the choice of alternatives, the possibility of assessing the probability of the implementation of the selected results. The level of risk is influenced by many factors: volumes of financial and economic activity; professional training of enterprise specialists; leadership style and staff qualifications; a general conceptual approach to activities in the context of changes in the regulatory and legal system; variety of activities of the enterprise; the degree of computerization of activities; reliability of the internal control system; frequency of leadership changes and personal characteristics of managers; the number of non-standard operations for this firm, the business environment.

The effectiveness of the organization of risk management is largely determined by the classification of risk. Under risk classification it is necessary to understand the distribution of risk into specific groups according to certain characteristics in order to achieve the goals.

Rice. one. Classification of risks associated with foreign economic activity

All risks are divided into two groups: dependent on the activities of the enterprise, or internal, and not dependent on the activities of the enterprise, or external. The fundamental difference between them is that the enterprise is able to influence the first group of risks, i.e., take measures to eliminate the sources of these risks. The enterprise cannot influence the second group of risks, since their occurrence practically does not depend on its efforts. Accordingly, different methods must be applied to manage these different risks.

Well-known management methods are used to combat internal risks. For example, to eliminate the risks of accidents, fires, measures for the safe conduct of production, fire prevention measures are applied. To reduce the risks of non-fulfillment of planned targets in terms of the volume and quality of products, appropriate organizational and technological measures are developed, including a system of current and operational scheduling, a quality management system and other similar measures aimed at creating a system at the enterprise that excludes failure to meet planned targets on time and proper product quality. To reduce other internal risks, adequate measures are also being developed, the main criterion of which is their effectiveness, i.e. the ratio of the result (loss reduction or profit increase) to the costs of their implementation.

In world economic practice, the following types of risks are encountered:

1) production, i.e. is associated with the direct production of commercial products and occurs in the event of a sharp increase or decrease in the size of production, unforeseen costs, attraction of new investments, development of innovations, etc.

2) commercial. It arises in the process of selling goods and services, a sharp change in demand, an increase in commodity costs, the development of new types of trade, etc.

3) financial risk. This risk is constantly present, since any enterprise carries out its financial relations with banks and other credit institutions, and its finances are embodied in securities. The activities of banks, in turn, depend on fluctuations in the exchange rate of securities, interest rates on loans, loans, inflation, fluctuations in exchange rates, etc.

When economic entities enter the world industry markets, these types of risks can be modified and significantly increased, primarily under the influence of the foreign environment. As a result, the following types of risks appear in world trade:

1) economic and legal risks. They are related to national differences in laws and other regulations that regulate foreign economic activity;

2) political risks are associated with changes in the political situation in a particular country. For example, the coming to power of a new government and the introduction of restrictions on exports, imports, embargoes on goods, etc.;

3) actually international risks. These risks are associated with the actions of international economic and financial institutions that introduce new terms of trade, international standards, regimes of prohibitive or encouraging measures in international trade;

Finally, in the foreign trade itself of each country, especially during export-import transactions, their conclusion and execution, the following risks arise:

1) the risk of non-fulfillment of the terms of an international contract (delivery time, discrepancy between quantity, quality, etc.);

2) the risk of default on mutual payments or the so-called credit risk;

3) currency risk arising from constant fluctuations in exchange rates;

4) marketing risk is associated with fluctuations in demand for export and import goods in the country or in a separate segment of the foreign market;

5) price risk arises from constantly changing world prices;

6) commercial risk manifests itself in dishonesty or insolvency of the population of the importing country and loss of profit;

7) production and technical risk is associated with the impossibility of using licenses, patents, know-how purchased on the world market in production or with the impossibility of properly adjusting the purchased equipment.

Risks can also be classified according to consequences.

* tolerable risk is the risk of a decision, as a result of which the company is threatened with loss of profit; within this zone, entrepreneurial activity retains its economic feasibility, i.e. losses take place, but they do not exceed the size of the expected profit;

* critical risk is the risk at which the company is threatened with loss of revenue; in other words, the critical risk zone is characterized by the danger of losses that obviously exceed the expected profit and, in extreme cases, can lead to the loss of all funds invested by the enterprise in the project;

* catastrophic risk - the risk at which the enterprise becomes insolvent; losses can reach a value equal to the property status of the enterprise. This group also includes any risk associated with a direct danger to human life or the occurrence of environmental disasters.

The classification of transport risks was first introduced by the International Chamber of Commerce in Paris in 1919 and unified in 1936. Currently, various transport risks are classified according to degree and responsibility in four groups: E, F, C, D.

Group E includes one situation - when the supplier (seller) keeps the goods in their own warehouses (ExWorks). The risk is assumed by the supplier until the goods are accepted by the buyer. The risk of transportation from the seller's premises to the final destination is already assumed by the buyer.

EXW. Ex Works (specified location): goods from the seller's warehouse.

Group F contains three specific situations of transfer of responsibility and, accordingly, risks:

FCA. Free Carrier (named location): the goods are delivered to the customer's carrier. Means that the risk and responsibility of the seller is transferred to the buyer at the time of delivery of the goods at the agreed place;
FAS. Free Alongside Ship (indicated port of loading): the goods are delivered to the ship of the customer. Means that the responsibility and risk for the goods are transferred from the supplier to the buyer at the port specified by the contract;
FOB. Free On Board (port of loading specified): the goods are shipped to the customer's ship. Means that the seller declines responsibility after unloading the goods from the vessel.

Group C includes situations where the exporter, the seller enter into a transportation contract with the buyer, but do not assume any risk. These are the following specific situations:

C.F.R. Cost and Freight (destination port is specified): the goods are delivered to the customer's port (without unloading);
CIF. Cost, Insurance and Freight (destination port specified): the goods are insured and delivered to the customer's port (without unloading). Means that in addition to obligations, as in the case of CFR, the seller provides and pays for risk insurance during transportation;
CPT. Carriage Paid To (Specified Destination): The item is delivered to the customer's carrier at the specified destination. Means that the seller and the buyer share risks and responsibilities. At a certain point (usually some intermediate point of transportation) the risks are completely transferred from the seller to the buyer;
C.I.P. Carriage and Insurance Paid to (specified destination): The goods are insured and delivered to the customer's carrier at the specified destination. Means that the risks are transferred from the seller to the buyer at a certain intermediate point of transportation, but, in addition, the seller provides and pays the cost of insurance of the goods.

The last group of terms D means that all transport risks are borne by the seller. This group includes the following specific situations:

· DAP (Delivered at Point): delivery at the destination.

DAT. Delivered at Terminal: delivery at the terminal. Export payments are borne by the seller, while import payments are borne by the buyer. The terminal is located on the border, you need to specify the name of the terminal.

DDP. Delivered Duty Paid (Destination Specified): The item is delivered to the customer free of duties and risks.

It should be noted that in the domestic economic literature, commercial risk is often identified with entrepreneurial risk, but commercial risk is one of the types of entrepreneurial risk.

Commercial risk- this is the risk arising in the process of selling goods and services produced or purchased by the entrepreneur.

Commercial risks arise due to the following main reasons:

a decrease in sales volumes as a result of a drop in demand or need for a product sold by an entrepreneurial firm, its displacement by competing products, the introduction of restrictions on sales;
increase in the purchase price of goods in the process of implementing an entrepreneurial project;
unforeseen decrease in purchase volumes in comparison with the planned ones, which reduces the scale of the entire operation and increases the cost per unit of volume of goods sold (due to conditional fixed costs);
loss of goods;
loss of quality of goods in the process of circulation (transportation, storage), which leads to a decrease in its price;
an increase in distribution costs in comparison with those planned as a result of the payment of fines, unforeseen duties and deductions, which leads to a decrease in the profits of an entrepreneurial firm.

Commercial risk includes:

the risk associated with the sale of goods (services) on the market;
the risk associated with the transportation of goods (transport);
the risk associated with the acceptance of goods (services) by the buyer;
the risk associated with the solvency of the buyer;
risk of force majeure.

Political risk- the likelihood that some political factors (taken or not taken decisions, events, etc.) will negatively affect the results of the business.

Political risk in foreign trade- extraordinary actions of foreign states and political events abroad that make it impossible for the debtor to fulfill the contractual terms or lead to loss, confiscation or damage to goods belonging to the exporter.

The exporter can cover the political risk by using confirmed documentary letters of credit or by seeking cover from export credit agencies.

The purpose of assessing political risks is to reduce the possible losses of entrepreneurs.

Political risk analysis is primarily applied to foreign investors

Currency risk- is the risk of losses when buying and selling foreign currency at different rates.

Currency risk, or the risk of exchange rate losses, is associated with the internationalization of the banking market, the creation of transnational (joint) enterprises and banking institutions and the diversification of their activities and represents the possibility of monetary losses as a result of fluctuations in exchange rates.

At the same time, the change in exchange rates in relation to each other occurs due to numerous factors, for example: in connection with a change in the intrinsic value of currencies, a constant overflow of cash flows from country to country, speculation, etc.

There is the following classification of currency risks:

1. Operational currency risk - mainly associated with trading operations, as well as with monetary transactions for financial investment and dividend (interest) payments. Operational risk affects both cash flow and earnings. This risk can be defined as the possibility of losing profits or incurring losses as a result of the direct impact of changes in the exchange rate on expected cash flows.

2. Translational (settlement or balance sheet) currency risk. Its source is the possibility of a mismatch between assets and liabilities denominated in currencies different countries. For example, if a UK company has subsidiary in the United States, it has assets denominated in US dollars. If a UK company does not have sufficient US dollar liabilities to offset the value of these assets, then the company is exposed to risk. A depreciation of the US dollar against the pound sterling will result in a decrease in the balance sheet value of the subsidiary's assets, as the parent company's balance sheet will be denominated in sterling.

3. Economic currency risk is defined as the likelihood that changes in the exchange rate will adversely affect the economic position of a company, for example, the likelihood of a decrease in the volume of trade or a change in the company's prices for factors of production and finished products compared to other prices in the domestic market.

4. Hidden risks. For example, a supplier in the domestic market may use imported resources, and the company using the services of such a supplier is indirectly exposed to operational risk, since an increase in the cost of the supplier's costs as a result of the depreciation of the national currency would cause this supplier to increase prices. Another example would be the case of an importer who is invoiced in domestic currency and finds that prices are being changed by their foreign supplier in accordance with changes in the exchange rate in order to keep prices constant in the currency of the supplier's country.

customs risk- the likelihood of non-compliance with customs legislation. Their possible types:

The entry of a company - a participant in foreign economic activity under the risk profiles within the risk management system at customs, with the subsequent adoption by customs of measures to minimize risks
The entry of a contract or a specific supply of goods under the contract under the risk profiles at customs, with the subsequent adoption by customs of measures to minimize risks
Customs refusal to accept the contract and (or) documents for customs clearance
Customs prohibition of import or export of goods
Delay in customs clearance, with additional costs for storing goods in temporary storage warehouses, reissuing documents, dividing a consignment into separate goods by their types and (or) names, etc.
Inspection of goods at customs, with additional costs for loading and unloading goods, restoring the presentation of opened packages, etc.
Change by customs of the TN VED code of goods declared by the participant of foreign economic activity, with an increase in accrued customs payments
Adjustment of the declared customs value of goods, with an increase in accrued customs payments
Customs requirement to submit additional documents by a foreign trade participant
Customs Refusal to Grant Tariff Preferences to a FEA Participant
Customs Refusal to Grant VAT Benefits to a FEA Participant
Suspension of the release of goods when they are imported without the permission of the trademark owner on the goods
Arrest of goods due to non-compliance of goods with information in shipping documents on the number of packages, their marking, name, weight and (or) volume of goods, with the imposition of a fine and (or) confiscation of goods
Penalty for false declaration of goods with possible confiscation of goods
Penalty for non-compliance with prohibitions and restrictions on the import of goods (failure to submit certificates, submission of incorrect certificates)
Penalty for violation of the terms of storage of goods at temporary storage warehouses with possible confiscation of goods
Penalty for failure to fulfill the obligation to repatriate currency
Penalty for each violation of the rules for accounting and reporting on foreign exchange transactions (rules for issuing transaction passports)
Fine for the carrier for the carriage of goods in excess of the permitted axle load, with the subsequent collection of this fine from the participant in foreign economic activity - the owner of the cargo
Customs checks and revisions after the release of goods, with additional charges of customs payments

The main risks that arise in international settlements and ways to reduce them:

1.Credit the risk associated with the inability or unwillingness of the buyer to pay. The most possible risk in international settlements, since the initiation of a lawsuit against a debtor who has breached an obligation in another country requires more funds and time, and success is less likely than in the case of a local debtor.

Means to reduce this risk include:

use of a letter of credit;
receiving cash deposits;

2.Currency the risk is associated with changes in the exchange rate, which may adversely affect the position of the exporter and importer. The value of the national currency in a future foreign currency payment depends on the exchange rate between the two currencies (especially when exchange rates are affected by market forces).

Ways to reduce this risk include:

use of forward currency hedging;
use of futures in the options market;
issuing invoices in one's own currency or in a currency that has a stable value (dollar, pound sterling, yen, euro);
contract security - price adjustment occurs on the basis of contingent changes in the exchange rate.

3.Regional the risk is caused by political or economic events that occur in the country of the importer and which have caused the permanent or urgent suspension of payments to the seller. Regional risk also includes the risk of non-convertibility: the inability of the owner of the currency of a given country to convert it into the currency of another country due to a restriction imposed by the government.

Measures to reduce this risk include:

use of a confirmed letter of credit;
obtaining insurance coverage for export credits.

When passing through customs procedures, a participant in foreign economic activity may incur losses (additional costs). This is due, first of all, to ignorance of customs legislation and customs clearance rules. Goods, vehicles, moving across the customs border, go through several types of state control (see Appendix 3). Therefore, it is very important to consult a customs representative before concluding a foreign trade contract. In accordance with the Customs Code of the Customs Union, a customs representative is a legal entity that performs customs operations on behalf and on behalf of the declarant or other interested person in accordance with the customs legislation of the Customs Union (a legal entity is recognized as a customs representative after being included in the register of customs representatives).

Customs authorities interacting with participants in foreign trade activities in the implementation of customs clearance and control, in turn, face such a problem as customs risks.

The very concept of "customs risk", as well as "risk" in general, is quite difficult to unambiguously define.

First of all, let us give the definition of risk in the customs business. In accordance with Order of the State Customs Committee No. 1069 dated September 26, 2003, risk is the probability of non-compliance with the customs legislation of the Russian Federation.

Risks in customs activities, as defined by V.V. Gorchakov, represent the probability of committing unauthorized actions when importing and exporting goods.

The economic category "risk" includes the main elements that make up its essence: firstly, these are future uncertain events; secondly, there is a certain probability of their occurrence; thirdly, they have a certain potential for damages and losses.

Risks in customs activity correspond to the above characteristics, but at the same time, they have their own specifics associated with the paramount importance of the subject itself, which is the state, the country as a whole, the magnitude of the total losses and the global consequences of the losses incurred. Each of the areas of activity of the customs authorities carries certain risks, the prevention of which is the key to national security. In this connection, a broader definition of risks in customs activities is proposed: risks in customs activities as a security measure.

Thus, the process of customs administration is accompanied by a significant number of losses (threats), which are aspects of customs clearance and customs control that are not established or not sufficiently detailed by Russian customs legislation and regulatory documents of the Federal Customs Service of the Russian Federation. In addition, these are actions with certain goods that can be characterized as risk goods and cover goods, or the implementation of foreign economic operations, the practice of using which is associated with a possible violation of customs rules. Risk goods are goods transported across the customs border and in respect of which risks have been identified or potential risks exist.

Cover goods are goods that can be declared with a reasonable degree of probability instead of risk goods.

In order to assess the probability of certain losses due to the development of events according to an unforeseen option, one should, first of all, know all types of losses associated with the profile of the activity under study. For example, in the customs area, these can be:

The actual importation of goods in a larger quantity than indicated in the cargo declarations;

Incorrectly describing a product as not subject to voluntary import restrictions;

Underestimation of the cost;

Providing falsified or previously used certificates of origin;

Delivery via third countries with incorrect designation of the country of origin, etc.

Previously, the customs legislation officially established the criteria for classifying goods and foreign economic operations as risk groups. So, in accordance with the Order of the State Customs Committee of May 8, 2002 No. 465, the criteria for referring to customs risks are:

Group "A" - risk goods;

Group "B" - cover goods;

Group "B" - country of origin of goods;

Group "G" - control over customs clearance;

Group "D" - the customs value of goods;

Group "E" - customs payments;

Group "Zh" - features of a foreign trade transaction.

To date, this Order has become invalid, but it is worth noting that the essence of the criteria specified in it has not changed and is still relevant. This is evidenced by the content of the current risk profiles and risk minimization measures; the existence of a legal definition of “risk goods” and “cover goods”.

Thus, customs risk is the probability of violation of customs legislation associated with evasion of customs duties and taxes.

End of work -

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The state of the theory on this issue is discussed in one scientific publication, the author of which (O.A. Morozova) proposes to understand the customs risk of state regulation as “the probability of an undesirable event occurring in the process of customs regulation of foreign trade and entailing losses” . Such a definition abounds in evaluative indicators and is far from perfect. There are several more definitions in the same series: the customs risk of economic activity is “the probability of the occurrence of both favorable and undesirable events, the occurrence of which is due to legal and / or illegal foreign trade operations, entailing both profit and loss ", as well as "risk event" - "this is an undesirable event caused by the violation by business entities of the customs legislation of the Russian Federation and the legislation of the Russian Federation on state regulation of foreign trade activities, which has Negative consequences which cause damage to the national economic interests of the state and society to varying degrees. The specified author proposed to allocate the following types of customs risks: customs risk of economic and legal violations, customs risk of offenses, total customs risk.
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The development of the "Concept of the risk management system in the customs service of the Russian Federation" is predetermined by "the globalization of the economy, the possibility of using modern information technologies", which prompts the customs authorities of the Russian Federation "to change their procedures and rules for conducting customs control, taking into account the ongoing changes and determine the strategy customs control based on the system of risk assessment measures”. We are talking about the so-called risk management system, probably for the convenience of using the abbreviation designated in this by-law regulatory legal act - RMS.
Section 2 "Concepts" contains a list of concepts used in the RMS and their definitions.
Risk - the probability of non-compliance with the customs legislation of the Russian Federation.
Risk analysis - the systematic use of information available to the customs authorities to determine the causes and conditions for the occurrence of risks, their identification and assessment of the possible consequences of non-compliance with the customs legislation of the Russian Federation. Risks are divided into two types: identified and potential. The identified risk is a fact, i.e. a known risk, when a violation of the legislation of the Russian Federation has already occurred and the customs authorities have information about this fact. Potential is a risk that has not manifested itself, but the conditions for its occurrence exist.
Risk goods - goods transported across the customs border of the Russian Federation and in respect of which risks have been identified or potential risks exist.
Cover goods - goods that, with a sufficient degree of probability, can be declared (declared) instead of risk goods.
Objects of analysis - goods under customs control or released for free circulation in the customs territory of the Russian Federation; means of transport used in international transportation for the paid transportation of persons or for paid or free industrial or commercial transportation of goods; information contained in transport (shipping), commercial and customs documents; information contained in international sale and purchase agreements or other types of agreements concluded when making a foreign economic transaction, and in the case of unilateral foreign economic transactions - other documents expressing the content of such transactions; activities of persons acting in a capacity sufficient in accordance with the civil and (or) customs legislation of the Russian Federation to perform legally significant actions on their own behalf with goods under customs control; activity customs brokers(representatives), owners of temporary storage warehouses and customs warehouses, as well as carriers, including customs ones; results of application of customs control forms; Customs.
Risk area - individual grouped objects of analysis, in respect of which the application of individual forms of customs control or their combination is required, as well as an increase in the efficiency of the quality of customs administration.
Risk indicators - certain criteria with pre-set parameters, the deviation from which allows you to select the object of control.
Risk assessment - a systematic determination of the likelihood of a risk and the consequences of violations of customs legislation in the event of its occurrence.
Risk profile - a set of information about the risk area, risk indicators, as well as instructions on the application of the necessary measures to prevent or minimize the risk. Depending on the region of application, the risk profile by type is divided into all-Russian, regional and zonal.
Risk management - systematic work on the development and practical implementation of measures to prevent and minimize risks, evaluate the effectiveness of their application, as well as control the application of customs procedures and customs operations, providing for continuous updating, analysis and revision of information available to the customs authorities.
Section 3 "Concepts" indicates the "main tasks" of the RMS:
creation of a single information space that ensures the functioning of the RMS;
development of methods (programs) to identify risks;
identification of potential and fixation of identified risks;
identification of causes and conditions conducive to the commission of customs offenses;
assessment of possible damage in case of potential risks and damage in case of identified risks;
determining the possibility of preventing or minimizing risks, as well as determining the required resources and developing proposals for their optimal distribution;
development and application of methods for evaluating the effectiveness of measures taken;
development and practical implementation of measures to prevent or minimize risks;
control over the practical implementation of measures to prevent or minimize risks;
assessment of the effectiveness of the applied risk management measures and adjustment of management decisions;
accumulation and analysis of information on the results of applying individual forms of customs control or their combination, as well as on the causes and conditions that contribute to the commission of customs offenses, in order to develop proposals for modernizing the customs control strategy.
Section 6 "Concepts" defines the "elements" of the RMS, presented below.
1. Collection and processing of information on goods and vehicles transported across the customs border of the Russian Federation. This element provides for the collection and processing of all existing information from various sources on goods and vehicles transported across the customs border of the Russian Federation, including information on:
statistics on goods and vehicles moved across the customs border of the Russian Federation, as well as comparison of internal statistics of the Russian Federation with the statistics of counterparty countries;
on the production and economic potential of the counterparty countries;
received from other law enforcement and control bodies of the Russian Federation, including from the customs authorities of foreign states;
on the results of the operational-search activities of the customs authorities, as well as special statistics on violations of customs rules;
on offenses and crimes in the field of customs;
on the activities of persons acting in a capacity sufficient in accordance with the civil and (or) customs legislation of the Russian Federation to perform legally significant actions on their own behalf with goods under customs control;
on the activities of customs brokers (representatives), owners of temporary storage warehouses and customs warehouses, as well as carriers, including customs ones;
declared during customs operations;
on settlement and payment relations for ongoing foreign economic transactions;
about transport logistics schemes.
The most important factor determining the validity and effectiveness of the managerial decisions taken is the completeness, efficiency (timeliness) and reliability of the information that is used to develop and implement measures to prevent and minimize risks. Customs authorities should have access to reliable, reliable and up-to-date sources of information and be able to evaluate this information.
The systematic and comprehensive nature of the activities for collecting, summarizing and analyzing information, the presence of several independent sources of information, as well as the technology for collecting information that regulates the sources of information, the frequency of updating, updating databases and the movement (turnover) of information in the customs authorities will ensure maximum reliability and volume. - the effectiveness of the results obtained, as well as the adoption of optimal decisions to determine the necessary measures to prevent and minimize risks.
Information resources of the Federal Customs Service of the Russian Federation are used as the main information for identifying and determining potential risks.
2. Identification and analysis of risks. The main activities associated with risk analysis consist of determining:
a combination of conditions and factors affecting risks;
customs operations in the course of which there is a possibility of committing a customs offense;
objects of analysis;
criteria and parameters characterizing the risks (number of movements, nomenclature of goods, recipient of goods, etc.);
risk indicators (boundary quantitative indicators that determine the need to apply measures to prevent or minimize risks);
assessment of the possible amount of damage in case of risks.
Development and implementation of risk management measures. When developing and implementing measures, it is necessary to take into account:
forecasting the results and determining the possible consequences of the planned measures and the likelihood of these consequences;
analysis of possible measures to prevent or minimize risks, and based on the results - the choice of the optimal ones provided for by the current legislation of the Russian Federation.
Summarizing the results of the measures taken and preparing proposals. RMS is impossible without a well-functioning system " feedback". Along with the preparation and implementation of risk profiles, it is necessary to constantly monitor the use of appropriate forms of customs control, analyze their effectiveness, and, based on the results, adjust them.
The measures taken can bring different effects and have an impact on various aspects of customs activity (improvement of customs control procedures, fiscal, law enforcement):
suppression of illegal movement of goods across the customs border of the Russian Federation;
efficiency of customs control;
completeness of collected customs payments;
acceleration of trade;
expenses of customs authorities and persons moving goods related to customs control;
change of customs clearance time.
When preparing and selecting measures, a balanced assessment of their combined cumulative effect is necessary.
Methods should be developed, as well as the criteria by which control should be carried out, including operational control, of the execution of documents that have entered into legal force and the measures taken, as well as their impact on the prevention or minimization of risks and the effectiveness of the quality of customs control.
Section 7 of the "Concept" contains a list of "measures", however, in the order of the Chairman of the State Customs Committee of the Russian Federation No. 1069 of September 26, 2003, referred to as "stages" of the implementation of the RMS:
analysis of existing violations of customs legislation in order to identify existing risks;
development of an appropriate regulatory legal framework governing the use of RMS elements in the activities of customs authorities;
systematization of measures taken to minimize risks;
definition of criteria for classifying objects of analysis as areas of risk;
expansion of the practice of selectivity in the application of forms of customs control by customs authorities;
implementation of analysis economic efficiency measures taken to minimize risks;
introduction of the latest information technologies, including modern data transmission channels, international data transmission standards, relevant software, as well as computer equipment and technical means of customs control;
creation of information support for the risk management system, which includes various databases, software tools for their processing.
The introduction of a new legal institution into the customs legislation (customs risk management system) was a prerequisite for the creation of relevant specialized units in the system of customs authorities. Confirmation is the order of the head of the Federal customs service“On Approval of the Model Provision on the Subdivision for Coordination and Application of the Risk Management System of the Regional Customs Administration” No. 638 dated July 13, 2005, which approved the “Model Regulation on the Subdivision for Coordination and Application of the Risk Management System of the Regional Customs Administration”.
Section II of the “Model Regulation” defines the “main tasks” of the “unit on coordination and application of the risk management system of the regional customs administration”:
coordination of activities structural divisions RTU, as well as divisions for the application of the risk management system (RMS) of the customs authorities in the region of RTU activities to identify risks and manage risks arising from customs clearance and customs control of goods and vehicles;
preparation of proposals for identifying risks and managing risks, taking into account the specifics of the region of activity of the RTU and bringing them to the management of the RTU for submission to the Federal Customs Service of the Russian Federation;
analysis and evaluation of the effectiveness of the application of forms of customs control and other direct measures to minimize risks in the region of RTU activity, preparation of proposals to the RTU management on the need to update risk profiles in order to send them to the Federal Customs Service of the Russian Federation;
coordination of customs control by customs authorities in the region of activity of RTU, as well as control over the application of direct measures to minimize risks;
collection, analysis and evaluation of information on the results of the application of customs control forms and other direct measures to minimize risks, as well as on the causes and conditions that contribute to the formation of risks, preparation of proposals for the RTU management based on the results of the analysis;
interaction in accordance with the established procedure with other structural subdivisions of the RTU, customs authorities in the region of activity of the RTU, territorial bodies of federal executive authorities, executive authorities of a constituent entity of the Russian Federation and local governments, with participants in foreign economic activity (FEA), carriers and other persons whose activities are related to the implementation of foreign trade in goods, and their professional associations (associations), as well as other persons with powers in relation to goods and vehicles, in order to implement the functions of analyzing customs clearance and customs control of goods and applying SUR.
Section III of the "Model Provision" lists the "main functions" of the said "unit":
analysis and control of the activities of customs authorities in the region of activity of the RTU, carried out on the basis of the RMS, to ensure the effectiveness of the application of customs control forms and other measures to minimize risks during customs clearance and customs control of goods;
identification of risks based on the results of information analysis, assessment of the degree of identified risks, development of projects of regional and zonal risk profiles, as well as projects of urgent risk profiles and bringing them to the Federal Customs Service of the Russian Federation;
implementation of methodological guidance by the structural divisions of the RTU that apply the RMS, as well as customs authorities in the region of the RTU's activities on issues within the competence of the "unit";
development and submission to the Federal Customs Service of the Russian Federation for the harmonization of target methods and algorithms for identifying risks, sending proposals to the leadership of the Federal Customs Service of the Russian Federation on changing the existing target methods and algorithms for identifying risks;
participation in the preparation and submission to the Federal Customs Service of the Russian Federation of proposals on the inclusion of individual participants in foreign economic activity in the list of persons moving goods in respect of which the verification during customs clearance is not carried out in full;
control over the application by customs authorities in the region where RTU operates of certain forms of customs control, direct measures to minimize risks or their combination;
participation in the customs control of goods both before the release of goods and after their release during an additional check;
participation within the competence of the "subdivision" in the preparation of proposals for improving the structure of customs authorities in the region of the RTU activity based on the results of the analysis of their activities;
making proposals to the management of the RTU on the withdrawal from persons violating the customs legislation of the Russian Federation of certificates of inclusion in the relevant registers of persons carrying out activities in the field of customs affairs;
analysis of customs clearance and customs control of goods and vehicles, customs clearance of which is carried out in the region of RTU activity.
The order of the head of the FCS No. 638 dated July 13, 2005 prompted the heads of some customs offices of the Russian Federation to create similar units for the application of the customs risk management system. For example, the head of the customs of the Lipetsk region approved the “Regulations on the Department for the Application of the Risk Management System”, which provides for the formation of a new structural unit within the customs of the Lipetsk Region (“the Department for the Application of the Risk Management System”). This by-law normative legal act is actually (both in content and in form) identical to the order of the head of the Federal Customs Service No. 638 dated July 13, 2005.
It seems to us that the creation of such units in the system of customs authorities (including customs) is generally positive. This is the rare case when a balance is achieved between theory and law enforcement practice.
Questions for self-control
What predetermined the inclusion of Chapter 7 "Customs goods-turnover" in this textbook?
What is the relationship between the concepts of "trade turnover" and "customs turnover"?
What is meant by customs turnover?
What is the concept specified in Art. 11 of the Labor Code of the Russian Federation, similar in content to the concept of “customs turnover” that we are developing?
What determines the efficiency of customs turnover?
What is meant by customs risks?
What are the types of customs risks?
What is meant by a customs risk management system?
Is there a legal basis for customs risks and a customs risk management system in the current customs legislation?
10. How are the provisions of the Labor Code of the Russian Federation on the customs risk management system implemented in law enforcement practice?
Modular program for chapter 7 "Customs turnover"
After studying the contents of this chapter, systematize the acquired information according to the algorithm defined in the module table with empty cells - files:
fill in each file with keywords, answering the questions, give the appropriate definitions;
complete each keyword with answers to the question and thus get a set of theses;
in the table you filled out, make comparisons, compare theses vertically and horizontally, draw conclusions;
consider the abstracts received in terms of their relevance and practical significance for you;
the selected abstracts should be built in such a way as to obtain an “individual trajectory” of progress along the proposed content;
work with each module of your trajectory using logical reasoning: additions, clarifications, criticisms;
analyze (divide) the most interesting and significant modules for you, present them in the form of new tables, i.e. repeat the proposed algorithm, etc.
Record the result of your own learning activities:
determine what you learned from previously known information (reproductive content);
formulate your own thoughts about the knowledge gained (productive content);
determine what is most interesting and meaningful to you;
indicate what methods of working with information you have mastered;
decide if you are satisfied with your own result. Section II (module II)
Customs activities Chapter 8. Chapter 9. Chapter 10. Chapter 11. Chapter 12. Chapter 13.
Chapter 14. Chapter 15.
Chapter 16
Chapter 17. Chapter 18.
Functions of customs authorities Customs clearance Customs statistics Ensuring customs regimes Special customs procedures Ensuring customs and tariff regulation of foreign economic activity Customs control Law enforcement activities (law enforcement) of customs authorities Consideration of appeals by customs authorities
Participation of customs authorities in lawmaking The international cooperation customs authorities

Customs risk - the likelihood that traders will pay a lower amount of duties

customs risk

The customs risk depends on whether customs duties are paid correctly to the budget.
According to the legislation of the Russian Federation, each participant in foreign economic activity, which imports goods from abroad, pays customs duties to the budget.
The amount of fees depends on the value of the goods indicated in the customs declaration.
Customs risks depend on whether all parties involved in the process of foreign economic activity comply with the customs legislation.
It happens that the importing company indicates a lower value in the customs declaration, therefore, it will pay a smaller amount of customs fees and duties.

Risk indicators

The Federal Customs Service of the Russian Federation is trying to ensure that this does not happen. To do this, they came up with risk indicators. De facto, a risk indicator is a sign of non-compliance.
This concept affects the fact that goods (as well as prices for them) are displayed in groups that do not meet any indicators in terms of the norm.

Risk profiles

The list of goods corresponding to the risk indicators includes:

prices,
TN VED codes,
recommendations for risk minimization.

That's what risk profiles are all about.
The risk profile of the FCS descends from above into all its divisions. Risk profiles are required to minimize risk.
The FCS has developed (and regularly updates) risk profiles based on statistics and stock prices.
Risk profiles contain recommended commodity prices. it guidelines for customs officers.
Of course, prices change regularly. Hence, risk profiles.

How to cut costs

You can declare goods at the price specified in the profile. This is relevant if the contract price is higher than in the risk profile. Most often it is quite the opposite. And this means that the importer (most likely) incorrectly calculated the cost of goods, did not take into account customs clearance. Usually, the prices indicated in the risk profile are a customs secret, but sometimes they are

How the risk profile is applied

When the risk profiles were created, it was assumed that violations of the Customs Code could be tracked. In fact, everything is completely different: for a customs officer, this is Our Father. Any price higher or lower than the one indicated in the profile is unacceptable.
No matter how strange it may be, but thereby the customs violates the legislation of the Russian Federation. The risk profile (or any document) MUST NOT affect customs value.
It is not only possible, but necessary, to import goods cheaper than indicated in the risk profiles.

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INTRODUCTION

In modern conditions, risk management is a general system of organizational and economic activities in any area of economic activity, including in the field of international trade. customs control risk management

Russia's transition to a market economy has led to the emergence of a wide range of risks that each business entity faces. At the same time, the risks associated with the customs administration of foreign trade have a significant impact on the development of the national economy.

The relevance of this topic is due to the fact that the main directions of the modern foreign trade policy of Russia are the development of foreign trade relations, ensuring the economic interests of Russia, state regulation of foreign trade activities. An essential role in the implementation of this direction is played by the control of compliance with the provisions of the customs legislation, which is carried out using the risk management system.

In this regard, the use of foreign practice of risk management in the customs business has become important for the development and implementation of a risk management system in the activities of the FCS of Russia, as it provided the formation modern system customs administration, built on the application of the principle of selectivity of customs control and the efficient distribution of forces and resources of customs authorities.

The system of risk management in customs makes it possible to achieve an acceptable balance between the facilitation of foreign trade activity and regulatory control while deviating from total customs control.

As a rule, the risks of false declaration, underestimation of the weight and value of goods with a deliberately incorrectly indicated code according to the Commodity Nomenclature for Foreign Economic Activity of the Customs Union (TN VED CU) fall into the field of view of the risk management system in order to underestimate the amount or evade customs payments. Therefore, it is so important to identify both specific risk areas and possible risk minimization measures already during the risk analysis and assessment.

Customs, like any other organization, must manage its risks. This requires the systematic application of management procedures designed to reduce such risks in order to ensure that they carry out their tasks with the greatest possible efficiency and effectiveness. These procedures include the identification, analysis, assessment, treatment, monitoring and review of risks that may affect the performance of these tasks.

As a rule, the main efforts of the FCS of Russia are focused on analyzing the processes of customs operations and customs control and publishing risk profiles in key areas of customs control. The application of risk minimization measures was expressed, in particular, in the achievement by the customs authorities of the following values of indicators: thus, during 2011, 102 risk profiles were administered, developed within the framework of the risk management system (RMS) in the area of customs value control (49% of the total number of risk profiles developed by the Federal Customs Service of Russia). They include 5,987 TN VED CU codes, which cover 66% of the entire range of goods, 76% of the total value and 78% of the total physical volume of imported goods. When applying all the risk profiles developed by the Federal Customs Service of Russia, 3.4 thousand declarations for goods were identified, of which, when applying the risk profiles developed in the area of customs value control, about 600 thousand declarations for goods were identified. As a result of the application of the nationwide cost risk profiles, 15.9 billion rubles were recovered to the federal budget, which is 73.9% of the amount of customs payments recovered as a result of adjustments to the customs value of goods for all risk profiles developed by the Federal Customs Service of Russia.

The object of the study is the customs control of goods and vehicles.

The subject of the study is the use of RMS during customs control.

The purpose of this course work is to study the theoretical and methodological foundations of risk management and analysis as an effective mechanism to speed up customs clearance and improve the quality of customs control.

To achieve the intended goal, the following tasks were set and solved:

Consideration of the theoretical foundations of the risk management system;

Analysis of the application of the risk management system and its role in the customs authorities;

Analysis of the main problems of applying the risk management system in customs control and clearance.

The course work consists of an Introduction, two chapters, five sections, a Conclusion and a List of References, the first chapter is devoted to theoretical foundations, and the second chapter provides an analysis of the practical activities of customs authorities.

1. THEORETICAL FOUNDATIONS OF RISK MANAGEMENT IN CUSTOMS ACTIVITIES

1.1 The concept of risks in customs activities

In 1999, within the framework of the Kyoto Convention, for the first time at the world level, simplification of customs control was provided using the principle of risk assessment, developed under the auspices of the WCO (World Customs Organization). Previously, only selective control was carried out in European states, that is, 10-15% of the entire commodity flow was thoroughly inspected. Thus, a customs control system has emerged, in which customs officers must know in advance which goods, in which directions and in what volumes, should be checked. An important point is the use of automation and information technology in this matter.

When conducting customs control, the customs authorities should proceed from the principle of selectivity and, as a rule, be limited only to those forms of customs control that are sufficient to ensure compliance with the customs legislation of the Russian Federation. When choosing forms of customs control, a risk management system should be used.

The four-level administration system created in the Russian customs service (FTS of Russia, regional customs departments, customs offices and customs posts), combined into a single information network, creates the conditions for building an effective risk management system (hereinafter referred to as RMS).

The main concepts used in the risk management system:

Risk - the probability of non-compliance with the customs legislation of the Russian Federation.

Risk analysis - the systematic use of information available to the customs authorities to determine the causes and conditions for the occurrence of risks, their identification and assessment of the possible consequences of non-compliance with the customs legislation of the Russian Federation. Risks are divided into two types: identified and potential. The identified risk is a fact, i.e. a known risk, when a violation of the legislation of the Russian Federation has already occurred and the customs authorities have information about this fact. A potential risk is a risk that has not manifested itself, but the conditions for its occurrence exist.

Risk goods - goods transported across the customs border of the Russian Federation and in respect of which risks have been identified or potential risks exist.

Cover goods are goods that, with a reasonable degree of probability, can be declared (declared) instead of risk goods.

Objects of analysis:

Goods under customs control or released for free circulation in the customs territory of the Russian Federation;

Vehicles used in international transportation for the paid transportation of persons or for paid or free industrial or commercial transportation of goods;

Information contained in transport (shipping), commercial and customs documents;

Information contained in contracts for the international purchase and sale of a foreign trade transaction, and in the case of unilateral foreign economic transactions, other documents expressing the content of such transactions;

Activities of persons acting in a capacity sufficient in accordance with the civil and (or) customs legislation of the Russian Federation to perform legally significant actions on their own behalf with goods under customs control;

Activities of customs brokers (representatives), owners of temporary storage warehouses and customs warehouses, as well as carriers, including customs ones;

Results of application of customs control forms;

Customs.

Risk area - individual grouped objects of analysis, in respect of which it is required to apply individual forms of customs control or their combination, as well as to increase the efficiency of the quality of customs administration.

Risk indicators - certain criteria with pre-set parameters, the deviation from which allows you to select the object of control.

Risk assessment - a systematic determination of the likelihood of a risk and the consequences of violations of customs legislation in the event of its occurrence.

Risk profile - a set of information about risk areas, risk indicators, as well as instructions on the application of necessary measures to prevent or minimize risk. Depending on the region of application, the risk profile by type is divided into all-Russian, regional and zonal.

Obviously, if potential risks are identified as a result of the analysis of documents, information and other information available to customs authorities at various levels, the FCS of Russia issues a legal act that approves the risk profile, which is the basis for the application of certain forms of customs control in relation to certain goods or persons. Further, the risk profile is brought to the attention of officials who carry out customs clearance and customs control, and serves as a direct indication for them to apply certain forms of customs control. Risk management - systematic work on the development and practical implementation of measures to prevent and minimize risks, evaluate the effectiveness of their application, as well as control the application of customs procedures and customs operations, providing for continuous updating, analysis and revision of information available to the customs authorities.

The RMS should become one of the main components in the work to bring customs control procedures in the Russian Federation in line with the customs administration quality criteria provided for by the standards of the World Trade Organization WTO

1) reducing the time of customs clearance;

2) transparency and predictability of the work of customs authorities for participants in foreign economic activity;

3) partnership approach in relations between customs authorities and participants in foreign economic activity.

Thus, the risk in the customs business is understood as the probability of committing misconduct participants in foreign economic activity that may cause loss or damage to the trade, industry or society of this state when importing or exporting goods and services.

It is impossible to avoid risk situations in the customs sphere, therefore the identification of risks and their management are an obligatory and important part of the work of customs officers, ensuring the successful functioning of the customs system as a whole. From the point of view of customs law enforcement agencies, the most obvious manifestations of risks are: drug smuggling; transportation of smuggled goods; the risk that the operational unit's program of work is not being fully implemented others.

1.2 Structure, elements and principles of RMS

The application of the risk management system involves the implementation by officials of a number of sequential operations, which are specified in the Order of the Federal Customs Service of June 26, 2012. No. 1186 "On approval of instructions on the actions of officials of customs authorities in the implementation of the risk management system."

1. The instruction establishes the procedure for actions of officials of the customs authorities in the course of: - development of draft risk profiles; - development of procedures for conducting risk analysis with the predominant use of mathematical and statistical methods and minimal use of expert methods (hereinafter referred to as target methods for identifying risks); - consideration, approval of draft risk profiles and target methods for identifying risks; - approval of risk profiles and targeted methods for identifying risks, as well as bringing them to the customs authorities; — identifying the risks contained in the risk profiles; - application of risk minimization measures in accordance with risk profiles and risk minimization measures applied by officials of customs posts independently without being indicated in the risk profile; - fixing the results of applying measures to minimize risks; - application of targeted methods for identifying risks; - changing the risk area of existing risk profiles, exclusion from the risk area, the validity period of risk profiles and other information contained in the risk profile (hereinafter referred to as risk profile updating); - cancellation of risk profiles; - updating (cancelling) target methods for identifying risks; - interaction of structural divisions in the development of draft risk profiles, target methods for identifying risks.

Officials of the divisions of the customs authorities listed in the Classifier of structural divisions, for the purposes of analyzing and identifying risks, use targeted methods for identifying risks and expert methods for identifying risks, as well as: - sources of information - information about a possible offense or reasonable assumptions that the declared information about goods and vehicles of international transportation are unreliable.

When analyzing information resources, information and software tools of the Unified Automated Information System of Customs Authorities, database management systems, systems for rapid (including visual) application development, as well as general system and application software are used.

When using self-developed software tools for the purposes of analysis and identification of risks, a description of software algorithms, program code, a description of the structures of the databases used and classifiers of regulatory and reference information are sent to the coordinating unit of the FCS of Russia.

Codes of technological operations of a special software tool that ensures the implementation of the RMS, in which risks are identified and taking into account which the risk area of risk profiles is formed, as well as the compliance of technological operations with customs procedures, customs operations and features of moving across the customs border of the Customs Union and performing customs operations in relation to certain categories goods.

When conducting customs control using the RMS, authorized officials of the customs post perform the following actions: - check the customs declaration (including documents used as a declaration for goods) and other documents submitted for customs operations, as well as preliminary information for identification of risks; - identify risks, including those contained in risk profiles; - apply the risk minimization measures contained in the risk profiles, if risks are identified in accordance with subparagraph 2 of this paragraph. At the same time, if the risk, in accordance with the risk profile, is identified in relation to individual goods declared in the customs declaration, then the application of risk minimization measures to them does not prevent further inspection, customs operations and the release of other goods declared in the same customs declaration. and for which no risk has been identified; - apply measures to minimize risks without specifying in the risk profile, the list of which is given in Appendix No. 13 to the Instruction, marked "Without PR"; - fill out the Report or the Logbook of the results of the application of measures to minimize risks (hereinafter referred to as the Logbook) in the cases and in the manner established by the Instruction and in accordance with the rules for filling out the Report and the Logbook brought to the attention of the Federal Customs Service of Russia; - if there is information about the urgent risk profile project being developed in relation to the declared goods, measures are taken to ensure that the goods, documents and information are checked within the time limits for the release of goods until the urgent risk profile is received or information from the coordinating unit on the recognition of the urgent risk profile project as inappropriate .

Based on the results of the application of measures to minimize risks (as well as when making a decision on not identifying a risk or not taking measures in accordance with the provisions of the Instruction), depending on the technological operation, authorized officials of the customs post fill out a report and a log book.

The report and the accounting log are generated electronically using a special software tool.

In the report and the accounting journal, codes are indicated as the results of the application of risk minimization measures in accordance with the Classifier of the results of the application of risk minimization measures.

In order to ensure the principle of selectivity of customs control, the Federal Customs Service of Russia approves risk profiles that determine the application of measures to minimize risks: - in the event that authorized officials of the customs post performing customs operations and conducting customs control identify information about a possible offense and (or) reasonable assumptions or relevant conclusions that the declared information about the transported goods and vehicles of international transportation are unreliable; - in the event that law enforcement units of the customs authorities discover information about a possible violation of the customs legislation of the Customs Union and the legislation of the Russian Federation; - if the need to apply forms of customs control is provided for by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs affairs and legal acts of the Federal Customs Service of Russia; - in the event that officials of the FCS of Russia (RTU, customs) during the inspection activities of the customs authorities discover information about a possible violation of the customs legislation of the Customs Union and the legislation of the Russian Federation; - Based on the use of a random number generator.

Responsible units for monitoring the operation of risk profiles on an ongoing basis analyze the effectiveness of risk profiles, monitor their application and compliance with the established procedure for recording the results of applying risk minimization measures, prepare proposals for updating (cancellation), and also ensure a uniform approach to the application of risk profiles and compliance of their content with legal acts.

The heads of customs posts, customs offices and RTU ensure that the Central Information and Technical Customs Administration is immediately informed in the manner prescribed by the Federal Customs Service of Russia about the facts of incorrect operation (errors) of special software tools for identifying risks contained in risk profiles

Based on the first chapter, we can conclude that risk is an element of uncertainty that may affect the activities of a business entity or the conduct of any economic transaction.

Risk plays a big role in customs business. Risk management is the main basic principle of modern methods of customs control. This method makes it possible to optimally use the resources of the customs authorities without reducing the effectiveness of customs control, and frees the majority of participants in foreign economic activity from excessive bureaucratic control. Risk-based procedures allow for the control of customs clearance in areas where there is the greatest risk, allowing the bulk of goods and individuals to pass through customs with relative ease.

In general, the risk management system is designed to significantly facilitate the implementation of the principles of promoting foreign trade, a differentiated approach to participants in foreign trade activities (FTA). There are additional opportunities to stimulate and support conscientious and law-abiding entrepreneurs by reducing or abolishing certain forms of customs control, which makes it possible to speed up foreign trade turnover and reduce the associated material and time costs of FTD participants.

2. ANALYSIS OF THE APPLICATION OF RMS AT CUSTOMS CONTROL OF GOODS AND CU

2.1 Stages of risk analysis in customs activities

Risk analysis is a certain integrated approach to solving any problem, a set of actions, a general methodology that allows the most optimal use of available resources in any area. Risk analysis in customs is an event that allows organizing effective, centralized and uniform customs control throughout the territory, bringing it to comparable results.

"Risk analysis" in relation to the customs area is the first part of a three-step process, which also includes the conduct of inspections and evaluation of the results of control.

The purpose of the analysis is:

Creation of conditions for a large part of the flow of goods to freely cross the borders;

At the same time, ensure the payment of customs duties;

Ensuring the interests of foreign trade participants (trade and political events, consumer protection, protection of cultural heritage and the environment);

Ensuring compliance with tax laws and regulations in the field of statistics.

There are the following stages of risk analysis:

1) Identification of the risk area

For example, a group or type of foreign trade participants.

2) Risk research. There is an end goal. For example: smuggling, evasion of customs control, violation of prohibitions and restrictions, incomplete payment of duties and taxes.

3) Establish risk indicators

They are of the following types:

commodity-related risk indicators:

quantity of goods, customs value, country of origin, commodity classification, etc.

risk indicators related to traders:

4) Risk assessment.

The possibility of committing an offense or crime is envisaged. The assessment can be carried out:

By establishing high, medium and low risk;

Assignment of numerical values (1,2, …, n,) to various degrees of risk;

Specific designations.

5) Drawing up a risk profile.

The risk profile includes the following elements:

Description of the risk area;

Research and assessment of risk and its indicators;

Necessary control measures;

Time of control;

Control results;

Evaluation of the activities carried out.

The end result is the development of an appropriate control procedure (for example: selection of goods for additional verification of documents that determine its origin), specific control technologies, based on the available resources for personnel, technology, software, etc.

For example, last year 2012 there were 199 all-Russian, regional and zonal risk profiles. In the region of activity

Yaroslavl Customs identified 109 different risk profiles, one third of which are urgent risk profiles. Thus, 4,362 consignments fell under the influence of various risk profiles over the past period, which is 25.7% of the total number of declarations for goods executed at customs.

Based on the results of applying direct risk mitigation measures in 2012, Yaroslavl Customs officials recovered additional customs payments in the amount of 7.8 million rubles (customs value adjustments). 17 decisions were made on the classification of goods, the amount of additional customs payments amounted to 2.9 million rubles. 10 cases of administrative offenses under Art. 16.2.1 and 16.2.2 of the Code of Administrative Offenses of Russia (non-declaration or false declaration of goods). The share of imported consignments subject to customs inspection was 4% (684 customs inspections with almost 17,000 declarations for goods).

An important task in the framework of work with the risk management system is the development of effective and sufficient measures to prevent possible cases of inaccurate declaration. Based on the results of this analytical work for the past 2012, the risk management system application department developed 32 urgent risk profiles, carried out 21 customs value adjustments in the amount of 1 million 680 thousand rubles. 3 administrative offense cases were initiated under Article 16.2.2 of the Code of Administrative Offenses of Russia, 3 decisions were made on the classification of goods, the amount of additionally collected customs payments amounted to 350 thousand rubles.

2.2 Methods for managing the risks associated with false declarations

During the customs clearance of goods, the largest share is occupied by the risks associated with inaccurate declaration of information about the goods, namely: inaccurate declaration of the value or quantity of goods, deliberate use of a code that does not correspond to the description of the goods, inaccurate declaration of the country of origin of goods (for imported goods).

Traditionally, the risks of false declaration in terms of goods in the Federal Customs Service of the Russian Federation were assessed on the basis of a comparison of data on exports and imports of countries - trading partners. In addition, another method was partially used - an indirect assessment of exports and imports based on balance relations. Each of these methods has certain advantages and disadvantages, which does not allow considering any of them separately as a full-fledged methodological approach to identifying and assessing the risks under consideration. A significant problem is also the lack of necessary statistical data for the current period due to a significant "lag" of actual statistics in time. So, for example, a real comparison of the data of customs statistics of foreign trade with the countries of trading partners is possible only at a time interval lagging behind today by at least 5-6 months. At the same time, when making decisions on customs control, it is necessary to take into account the short-term perspective of the directions and extent of false declarations, i.e. a forecast of risk indicators in the commodity section is required with a lead of at least 1 year.

Thus, based on practical needs, a complex applied toolkit is needed, including methods for generalized assessment in various ways of the existing risks of unreliable declaration and multivariate forecasting of the current situation, which cannot be implemented without the use of probabilistic estimation methods and econometric modeling.

The main methods for assessing such risks are:

Methodology for assessing shadow imports and exports of Russia using the method of "mirror" statistics,

A method for determining the methodological threshold for the level of false declaration of goods, estimated on the basis of data from Russian customs statistics of foreign trade and statistical data on foreign trade flows of countries of Russia's trading partners.

Methodology for assessing the shadow import of Russia by the balance method using Rosstat data on the production and consumption of goods within the country,

An integrated approach to assessing the risks of false declaration of goods, based on the aggregation of registered Russian imports with import estimates obtained on the basis of the “mirror” statistics method and the balance method;

An econometric model for assessing and predicting the risks of false declaration of imports.

On the this moment to assess the level of unreliable declaration of goods in the customs service of Russia, the so-called "mirror" statistics method is used, which consists in conducting a comparative analysis of Russia's foreign trade commodity flows according to the customs statistics of Russia's foreign trade and foreign trade statistics of its trading partners. However, it should not be unequivocally stated that discrepancies in the data of customs statistics of foreign trade and statistics of countries of trading partners are a risk value, since in addition to subjective factors, there are a number of objective reasons that contribute to such discrepancies. These include the following methodological features of accounting for goods:

Usage various systems data accounting. While the UN recommends the use of a common accounting system (although the UN does not claim that a common accounting system is the best), some countries use a specific accounting system;

Discrepancy in the methodology for determining the statistical value (terms of delivery of goods FOB and CIF, national legislation);

Use of various methods of transfer to the accounting currency;

Differences in the periods of inclusion of data related to the same transaction in the statistics of exports and imports of trading partners;

Differences in the definition of the country of the partner;

Differences in commodity classifications.

Not all of the listed reasons for methodological discrepancies are easily normalized. The normalization of discrepancies due to methodological reasons is complicated by the high level of detail of the risks of unreliable declaration of goods (goods - country, country - goods). To determine the level of the methodological threshold of discrepancies, two options for calculating the methodological threshold of discrepancies are considered: by calculating and normalizing each possible methodological reason for a particular product from a particular country, and also by averaging the level of methodological discrepancies for a particular product and all countries over five years (“five-year average” ). It should be noted that the first option is without a doubt the most accurate and justified option. However, the main drawback of this option is the impossibility of direct arithmetic calculation of some methodological reasons (for example, accounting for foreign trade flows of "third" countries, the volumes of which are quite significant for some countries and goods). This largely casts doubt on the integrity of the value of the methodological threshold for false declaration of goods, which, in turn, determines the magnitude of the risk of false declaration of goods.

In order to "avoid" the impossibility of calculating all methodological reasons, the method of "five-year average" assessment of the methodological threshold of discrepancies is proposed. It is based on the assumption that for a certain product imported from a certain exporting country to Russia, there should be discrepancies in data with other countries, which also contain a methodological component, the value of which can be adapted to Russian imports of this product from this particular exporting country. .

2.3 The main problems and prospects for using the risk management system in the customs control of goods and vehicles

One of the tasks solved within the framework of management in the customs system is risk management. This task is not isolated, isolated, from most other management functions. At the same time, since risks are present at all phases and stages of customs activity, the risk management function does not disappear until the implementation and control of decisions.

Risk management is a certain amount of knowledge and a set of procedures and technologies to minimize risks in customs activities.

Decision making is a volitional act of forming a sequence of actions leading to the achievement of a goal based on the transformation of initial information and ideas about the current situation. Decision risk is a characteristic of a decision taken by a subject in a situation where alternatives are possible that contain many outcomes, there is uncertainty about a particular outcome, or at least one of the outcomes is dangerous.

Dangers for the customs authority (as a subject) are a set of phenomena, the implementation of which is capable of harming the state, manifested in the transport of prohibited goods across the customs borders, causing large financial, material and environmental damage to the interests of the subject.

Risk management activities include the following main areas (stages):

1. Identification (identification) of the risk.

2. Risk assessment.

3. Choice of method and measures (tools) of risk management.

4. Risk prevention and control.

5. Risk financing.

6. Evaluation of results.

Identification involves the analysis of all types of risks, whether they are under your control or not. The purpose of this is to compile a list of possible risks that may have an impact on the operation of this organization. After listing the risks, it is necessary to determine the cases when these risks can materialize.

Various methods can be used to identify risks: control data, practices and records, charts and brainstorming. Risk identification helps not only to get an idea of where a risk event may occur, but also to understand the nature of the risk, i.e. whether it is controllable and manageable or control is unlikely.

Risk identification and risk assessment methods are commonly referred to as risk analysis. The stage of choosing a method and risk management measures is extremely important. "Method" has a broader meaning than "measure". Within the framework of the chosen method, it is possible to use specific measures (instruments). There are four main risk management methods:

abolition;

Prevention and control;

Insurance;

Absorption.

The abolition of risk actually means a ban on this species activity (product) or such a significant (radical) transformation of activity, after which this risk is eliminated.

Risk prevention and control - organization of activities in such a way that participants this process could maximally influence risk factors and had the ability to reduce the likelihood of an adverse event; risk control includes a set of measures aimed at limiting losses in the event that an unfavorable event does occur.

Risk insurance is a method that allows you to reduce the damage that occurs in the course of activities through financial compensation from insurance funds.

Risk absorption - a way of doing business, in which the damage in case of risk materialization falls entirely on its participant (participants). This method risk management is usually applied in cases where the probability of risk is small or the damage in case of its occurrence does not have a strong negative impact on the participant (participants) of the activity.

Making the right decision is the key to the success of any decision maker, because it reduces the degree of risk and allows you to get a high end result.

As we have seen in previous chapters, the analysis and “management” of risk is based on information. At the initial stage, information is raw data that has not yet been analyzed. Once the information has been analyzed for trending purposes, or if it has been obtained in a specific way - verified and used in a particular situation, it is called intelligence.

Information can be classified as follows:

Operative information (orientation) - information on the basis of which immediate intervention is necessary without its additional checks and further investigation;

Tactical information - analyzed information to ensure measures for control, planning and carrying out operational-search activities related to the flow of goods, means of delivery and participants in foreign economic activity (carriers, owners of temporary storage warehouses, organizations);

Strategic information - structured information about methods and general trends, placed in special databases.

The most important place in these types of information is occupied by operational orientations. The actual risk analysis is the development of the analysis of the operational environment, taking into account dynamically changing factors and the impact on them. Risk factors for analysis may include:

Data on legal entities and individuals who have committed offenses when moving goods across the customs border of the Russian Federation;

Customs legislation and customs documents;

Geography of cargo flows;

Goods (non-typical cargo for the exporting country, a certain commodity group of goods, non-seasonal goods, etc.);

Vehicles, containers;

Newly formed sending/receiving firm;

customs value;

Country of origin with which it is associated the largest number violations.

The study of the problems of risk management and analysis indicates the necessary improvement, innovation in the work of customs authorities. And such an innovation could be effective use information systems. This is explained by the fact that with the help of information systems it becomes possible to carry out risk analyzes and make decisions more correctly and quickly.

The Risk Management Information System (RMIS) is a method for improving customs control. Its purpose is to benefit more high efficiency the work of the customs service to carry out controls in cases where the threat of violations or smuggling is above average.

AIST-RT21 - complex distributed automated Information system, which serves all stages of customs clearance at the post, customs and RTU levels. At the same time, AIST-RT21 is both a vertically and horizontally distributed system. The separation of the vertical levels of the system makes it possible to actually distribute the competence to manage, control and solve problems within the organization. The horizontal connections of the system allow us to call it not only an administrative, but a territorial distributed complex operating in the whole region of the country.

In doing so, the following requirements must be taken into account:

All risk analysis activities should be recorded;

Information must come in real time;

Further customs clearance should be allowed only after an agreed decision has been made.

The maximum use of information technology is one of the most important areas for the use of risk analysis techniques in the integrated customs system. Functional tasks software product should be common both for such macro-technological facilities as customs or a regional customs administration, and for a customs post or special analytical groups, and include:

Use of reference information supported by the AIST-RT21 complex system;

Ensuring group data processing;

Providing access to the network and databases of the analytical group at the ORO or other departments of the customs authority;

Organization of access to the software product based on personal passwords;

Editing, changing and replenishing information;

Search by risk criteria (country, product, legal entity, etc.);

User setting fields for printing and saving operations.

An important point in the development of a software product is the competent, convenient and effective compilation of general view menu windows. The program window can contain three function buttons in the menu bar:

Actions;

Registers;

Information about the program.

The risk analysis methodology requires the reorganization or creation of new information databases at the local level of individual customs departments. EU practice shows that a significant proportion of car smuggling and other cases of customs violations is intercepted through the use of "risk analysis" techniques in the customs control process.

Therefore, risk management and analysis is a tool that can help you deal with risky situations and be sure that decision optimally and allows the maximum use of available resources, and also gives confidence that all the weaknesses of operational work are known and taken necessary measures, since the goal of risk management is to take measures to eliminate a possible risk or minimize its consequences.

CONCLUSION

Having noted the theoretical foundations of the risk management system, the results of its practical application should also be noted.

Thus, according to the data for 2009, the most effective application of the risk management system was achieved in the Yaroslavl customs, where customs clearance of goods transported by rail is carried out. Based on the risk profiles formed in the department, 183 customs inspections were carried out there, as a result of which 104 administrative offenses were identified. The efficiency of customs inspections in 2008 was 56.83%, while in 2007 this figure was only 3.6%.

On the whole, with the introduction of the risk management system, the effectiveness of inspections in customs in 2008 increased by 9 times compared to the previous year.

The implementation of the risk analysis and management system in the customs authorities of the Russian Federation resulted in:

Increasing the efficiency of customs control operations, in particular customs inspection (from 0.6% in 2005 to 4.7% in 2009);

Optimization of the expenditure of forces and means used by the customs authorities during customs control, as well as reducing the number of customs inspections carried out (from 7.6% in 2005 to 1.6% in 2009).

So foreign economic activity and, above all, international trade associated with movement across the customs border of the country, both legal and individuals goods and vehicles subject to customs control.

The legislator clearly defined in what forms and in what order customs control is carried out, as well as the principles in accordance with which this control is carried out. Based on the world experience in conducting customs control, Russia signed the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention), which provides for the use of a risk analysis and management system in the implementation of customs control.

With the introduction of this system, total customs control was replaced by a selective one. This made it possible to increase the flow of goods across the customs border of the Russian Federation with the same technical and human resources, but at the same time reducing time costs. The RMS also prevents the illegal movement of goods across the customs border of the Customs Union, affects the efficiency of customs control and the completeness of the collection of customs payments.

However, in the light of the current events in Russia's foreign policy, namely the desire of Russia to join the World Trade Organization, we can safely say that the unification of Russian legislation will not end there, especially in the field of customs.

Effective risk management is essential to modern customs and provides the means to strike the right balance between trade facilitation and regulatory oversight. The principles of risk management can be applied by all administrations, whether they use automated systems or not, if they adopt strategies containing the key elements of a risk-based approach to compliance.

To manage risks effectively, administrations must clearly understand the nature of risks in order to achieve their goals and develop practical methods to mitigate such risks. Finally, there needs to be a strong commitment from the highest levels of the organization to support the transition to a risk-based approach to compliance.

Thus, the concept of a risk management system was given in the work. The necessity of its use was shown. As well as the basic principles in its construction and the mechanism of functioning. Based on this analysis, along with a significant number of positive aspects(higher transparency, predictability of the customs service, restriction of the rights of the inspector in the implementation of customs control, which clearly reduces the possibility of official abuse) it is easy to identify one of the weaknesses in the current use of the RMS.

Such a party is the monopoly of the Federal Customs Service of Russia on the approval of risk profiles, which, given the vast scale of our country and the rather low technical equipment of individual customs authorities (which, as a rule, is the lower, the greater the distance from Moscow), makes this system rather “sluggish”. When these factors overlap (time difference, remoteness from the federal center, problems with electronic communication channels), it will be difficult to quickly block periodically emerging channels of smuggling of goods to and from Russia.

LIST OF USED SOURCES

1.Customs Code of the Customs Union: official. text: as of June 2, 2010 - Moscow: Prospekt izd., 2010. - 192 p.

2. International Convention on the simplification and harmonization of customs procedures: entered into force for the Russian Federation // Collection of legislation of the Russian Federation. - 08.08.2011. - Article 5.

3. Instructions on the actions of customs officials in the preparation and review of draft risk profiles, the application of risk profiles in customs control, their updating and cancellation: Order of the Federal Customs Service of Russia [dated 11.01.2008 No. 11] // Collected Legislation of the Russian Federation. - 2009. - Art. 43.

4. On approval of the model regulation on the department for the application of the customs risk management system: Order of the Federal Customs Service [dated 16.09.2005 No. 871] // Collected Legislation of the Russian Federation. - 2005. - Art. 12.

5. On approval of the procedure for interaction when applying the risk management system: order of the Federal Customs Service [dated August 17, 2005 No. 751] // Collected Legislation of the Russian Federation. - 2005. - Art. 23.

6. On the application of risk profiles: Letter of the Federal Customs Service [No. 14-14/6786 dated March 05, 2005] // Collected Legislation of the Russian Federation. - 2005. - Art. 23.

7. On approval of instructions on the actions of officials of customs authorities in the implementation of the risk management system: Order of the Federal Customs Service [dated June 26, 2013 N 1186] // Collected Legislation of the Russian Federation. - 2013. - Art. 23.

8. Khalipov S.V. Customs control: administrative - legal analysis: Proc. allowance - M.: Customs. RU. - 2005. - Art.263.

9. Customs control: Proc. / Under the total. ed. V.A. Shamakhov. - M.: Soft Publishing House. - 2006. - Art.288.

10. Khalipov S.V. Customs law: Proc. - 2nd ed., revised. and additional, - M .: Mirror-M. - 2005 -St. 416.

11. Andriashin Kh.A., Svinukhov V.G., Balakin V.V. Customs law: Proc. - M: Master. - 2008. - Art.372.

12. Gamidullaev S. N. Risk management in socio-economic systems: customs aspects. - St. Petersburg: Publishing House of ISEP RAS. - 2006. - Art.165

13. Granaturov V.M. Economic risk: essence, measurement methods, ways to reduce: Textbook.- M.: Business and Service. - 2004. - Art.332.

14. Bokov V.V., Zabelin P.V., Fedtsov V.G. Entrepreneurial risks and hedging in the domestic and foreign economy: Textbook. - M., PRIOR Publishing House. -2007. - Art.248.

15. Ershov A.D., Kopaneva P.S. Information support of management in the customs system: Monograph. - St. Petersburg: Knowledge. - 2002.- Art.412.

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