Thursday, 28 October 2021

Lex Portus

Oleksii Fedotov*

Oksana Zotenko**

Risk management in customs inspections of goods

Full text PDF [EN]

Suggested citation:

Fedotov, O., Zotenko, O. (2020). Risk management in customs inspections of goods. Lex Portus, 3, 79-94. https://doi.org/10.26886/2524-101X.3.2020.5 

*Oleksii Fedotov, Doctor of Law, Professor, National University "Odessa Law Academy" (2, Akademichna St., Odessa, Ukraine)

**Oksana Zotenko, PhD in Law, Chornomorska customs of the State customs service of Ukraine (1, Kabotazhnyi uzviz, Mykolaiv, Ukraine)

 

ABSTRACT

The article reveals the main applied aspects of the procedure of inspection of goods and commercial vehicles at the present stage of development of the customs sphere and the legislation of Ukraine on customs matters. In the context of legislative innovations and changes in customs practice, the authors highlight the basic aspects of the implementation of such principles of customs control as selectivity and minimization of customs control when checking the customs declaration for risk in the Automated Risk Management System. In addition, the authors highlighted the features of the choice of forms of customs control by the Automated Risk Management System. It is determined that the automatic system, which is a risk management system, does not perform the format-logical control (does not check the authenticity of consignment, shipping and commercial documents (their structural construction), does not check the authenticity of prints on the forms of these documents, etc.). In this case, the application or non-application of forms of customs control in case of failure of the risk management system (green) will be based on professional qualities and special principle stand of the customs official of the State Customs Service of Ukraine, which is authorized to conduct customs control and customs clearance of goods and vehicles of the commercial purpose under such customs declaration. Through the prism of the study of the provisions of the order of the Ministry of Finance of Ukraine dated May 29, 2012 № 623 “On approval of the Procedure for inspection and re-inspection of goods, commercial vehicles” it is concluded that some of its provisions regulate time standards (of the head of customs clearance and the declarant, the carrier) of the notification of the inspection of goods, commercial vehicles (“notorious” 10 minutes). It is proposed to change the time of notification (head of the customs clearance department and the declarant, the carrier) about the inspection of goods, commercial vehicles up to 30 minutes. It is noted that 10 minutes is not enough to analyze the forms of customs control generated by the risk management system, and sometimes even to study and understand the customs official of the State Customs Service of Ukraine, which is authorized to carry out customs control and customs clearance of goods, commercial vehicles for commercial purposes under the customs declaration.

The key words: forms of customs control, customs formalities, risk management system, customs clearance, customs declaration, indication of the results of automatic verification of the customs declaration.

 

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Editorial Board Address

Ukraine, Odesa, Fontanska Doroga, 23
National University “Odessa Academy of Law”,
Department of Maritime and Customs Law

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