DEVELOPMENT OF A CUSTOMS CONTROL MECHANISM BASED ON A RISK-BASED APPROACH / N. I. Malik, S. A. Kravchenko, L. N. Malik

One of the important elements of the system of control of foreign trade activities by the state is customs control, the main task of which is to promote the successful implementation of the customs policy of the state. The achievement of the purpose of customs control (enforcement of legislation) occurs only if the customs authorities receive complete and reliable information about the goods that move across the customs border. The limited resources of the customs authorities do not allow each consignment to carry out a set of control measures that would ensure sufficient information about the goods transported across the customs border and fully guarantee the achievement of the purpose of customs control [1, p. 7-9].
Therefore, the key principle of customs control, which is enshrined both in international acts and in the legislation of Ukraine, has been and remains the principle of selectivity. It is implemented through the application of a customs risk management system. In order to achieve the objectives of customs control, this system is constantly being developed. The purpose of its development is to create a "smart", flexible, information-rich, self-customizable risk management system. Achieving this goal is associated with the need to resolve contradictions, on the one hand, between the desire to minimize the violations of customs legislation when moving goods across the customs border and the limited resources of customs authorities available for such a reduction, and on the other hand, between the desire to reduce the costs of the state, participants in foreign economic activity and consumers of goods and the need to ensure the required quality of services of the state domestic (domestic) consumers and producers of goods [2, p. 551-557].
Customs control, on the one hand, can be considered as the main function of customs authorities, and on the other, as a service that is provided by the state in the person of customs authorities to producers, consumers of goods and bona fide participants in foreign economic activity. The main feature of the service under consideration is the impossibility of the customs authorities to carry out total control of goods that move across the customs border, and the need in this regard to implement the principle of selectivity. The implementation of the principle of selectivity is based on a risk-oriented approach to customs control. Indicators of the functioning of the customs risk management system do not reflect the effectiveness of its functioning. The lack of the necessary indicators and criteria for the effectiveness of the customs risk management system does not allow the formation of rational decisions for in-depth customs control. The problem of forming indicators lies in the peculiarities of risks in general and customs risks in particular. The peculiarity of customs risks is in their implicit nature. Implicitness is manifested in the fact that the undetected customs risk is assumed to have failed. This feature does not allow you to fully use the classical methods of risk management. These circumstances necessitated the further development of the theoretical foundations for the implementation of a risk-oriented approach to customs control.
The functioning of the customs risk management system consists in the implementation of a cyclical process of forming decisions on the selection of objects for in-depth customs control, measures of this control and the provision of controlling effects on the objects of control, which ensure minimization of damage to the state due to illegal actions of participants in foreign economic activity with the available resources of customs authorities. The high intensity and variety of the flow of goods subject to control leads to the need to automate the process of forming management decisions. Its automation involves the formalization of the risk management process in customs control in terms of formalization: the procedure for selecting objects for in-depth customs control; procedures for control measures in relation to the selected objects [3, p. 72-74].
The greatest reliability is provided by complex algorithms for selecting objects for carrying out control measures. They are built on the basis of one or another combination of algorithms of these groups. At the same time, the most effective is the combination of the following algorithms: algorithms that rely on the construction of stochastic models that establish statistically stable relationships between the values of the components of the vector (a priori information about the object of control received by the customs authority) and violations; algorithms based on operational data on the objects of control and possible violations obtained from additional sources.
The peculiarity of the activities of the customs authorities is the limited resources for the implementation of control measures in respect of objects included in the set of objects of a certain class, controlled at a particular time by the customs authority in question. Their limitations may lead to the need to reduce the power of this set, that is, to the exclusion of a number of objects from it and thereby reduce the number of control measures. Such actions lead to a decrease in the effect of control. Moreover, due to the difference in the cost of resources for identifying various deviations of the real parameters of objects from those declared, the decrease in effect depends on which objects are excluded from the set of objects of a certain class controlled at a particular time by the customs authority in question. This circumstance makes it necessary to minimize the reduction of the effect of control with restrictions on the resources of the customs authority. In the interests of formalizing the presentation of the procedure for minimizing the reduction of the control effect, the resources of the customs authority are divided into non-recoverable and restorable, divisible (continuous) and indivisible (discrete). The procedure for minimizing the reduction of the control effect due to the limited resources of each of these types has features and is based on its inherent model of mathematical programming. The paper proposes a formalized procedure for selecting control objects, for the case when the customs authority has restrictions on continuous non-renewable resources.
Decision-making on conducting in-depth customs control of goods is based on the concepts of the probability of occurrence of a risk event and damage, as a measure of the consequences of the occurrence of a risk event. An assessment of the probability of occurrence of a risk event can be a statistically stable frequency of its occurrence. If the damage caused by the occurrence of a risky event is expressed in units of value, then the resulting comprehensive assessment forms the basis for making a decision on the advisability of conducting in-depth customs control of consignments of goods of a particular type. Such control is appropriate if the resulting damage exceeds the cost of the control [4, p. 4152-4158].
When applying the ordinal scale of damage, it is also advisable to measure the possibility of occurrence of risky events in an ordinal scale, which includes gradations from "very low" to "very high" the possibility of occurrence of a risk event. In terms of the consequences of the occurrence of risky events, the values of the expediency of conducting in-depth customs control can be established in the range from "damage is almost absent" to "damage is very significant". According to such a matrix, it is possible to establish a conditional zone of acceptable risk. This zone lies to the left of the selected border separating the matrix. If the risk profile for the consignment is in the permissible zone, in-depth customs control measures may not be carried out or carried out to a limited extent. Otherwise, these activities should be carried out in full.
Thus, in the course of the study, it has been established that the effectiveness of risk management in customs control (the effectiveness of the functioning of the customs risk management system of customs authorities) should be considered as the degree of realization of the capabilities of customs authorities to minimize damage to the state, which is due to violations of customs legislation by participants in foreign economic activity when moving goods across the customs border. Direct reduction of damage to the state through risk management in the process of customs control is ensured by the implementation of in-depth customs control measures in respect of each of the selected objects and is random.

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