Risk management system as a selection strategy for customs control of declared goods


Issue: №4 (68) 2021

Heading: Topical issues of science and law enforcement practice


Keywords: customs control, risk management system, risk criteria, control selectivity.


The issue of the application of the risk management system (RMS) in the practice of customs control is being considered. The absence in risk indicators of limiting cost criteria for strengthening customs control of goods within the framework of the RMS leads to unreasonable time costs for carrying out customs operations, financial losses of a participant in foreign economic activity, a shift in customs control in ineffective direction, which contradicts the basic principle of selective control