European experience of administration of the customs risks

Batchenko Ludmila
doctor of Еconomic Sciences, Professor, Kiev national university of culture and arts, E-mail:knukim@ukr.net

Kovalova Mariia
Assistant Professor, Kiev national university of culture and arts, E-mail:knukim@ukr.net

Cite this article:

Batchenko L., Kovalova M., (2015) European experience of administration of the customs risks. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 6(226), pp. 5–17.

Abstract

In the article the problems of the minimization of the risks, which appear during the customs formulation of goods and the system of control of customs risks, are examined. The concept of risks and system of control of customs risks in accordance with the European practice is determined, and the concept of control of risks is also generalized. Is carried out analysis of customs procedures and, in particular, systems of control of risks in some countries of the European Union. Are defined the special features of customs of control in these countries, and also the need of introducing the European experience in the work of the customs of the Ukraine as the necessary condition of the Euro-integration of our country. It is proven that the introduction into the activity of the customs of the Ukraine the basic principles of the European system for the control of mark will make it possible to increase the effectiveness of customs procedures, to reduce the transit time of customs formalities and to in proper time reveal unconscientious participants of foreign economic activity.

Keywords

customs risks, control system of customs risks, customs service, the integration.

JEL classification: D81 G34

UD classification: 336.225.3

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