Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
Krasnoyarsk, Russian Federation
UDK 339.5 Внешняя торговля. Международная торговля. Внешнеторговая политика. Таможенные пошлины
GRNTI 06.39 Наука управления экономикой
The information base of the study was made up of publications by Russian and foreign scientists in the field of assessing the effectiveness and efficiency of the activities of customs authorities, regulatory documents, as well as reports of customs offices of actual control of the Siberian Customs Administration on the achievement of performance indicators for the application of the risk management system during customs inspections. The article considers the threats that arise when solving the main tasks of the customs authorities to protect the interests of the state. An analysis was made of the fulfillment by customs of the required performance indicators in 2021. It is shown that the aggregation of these indicators into a single indicator of the application of the risk management system, introduced by the updated nomenclature of indicators for evaluating the activities of customs authorities, will lead to an improvement in the reporting data of customs. At the same time, a wide variation in the predicted indicator of the effectiveness of the application of the risk management system in individual customs offices in different reporting periods proves the possibility of increasing this indicator by an average of 15-20% per year. To this end, measures have been proposed to improve the effectiveness of the application of the risk management system related to strengthening customs control after the release of goods, expanding the use of the traceability system, improving technical controls and methods for calculating the performance indicators of customs inspections.
results of customs authorities' activities, risk management system, customs inspection
1. Davydov, R. V. (2021). Evaluation of the effectiveness of customs administration as a tool for the development of the Eurasian Economic Union. Issues of State and Municipal Management, 4, 7-34.
2. Afonin, P. N. & Yanina, M. V. (2012). Harmonization of methods for assessing the activities of customs authorities. Scientific Notes of the St. Petersburg Branch of the Russian Customs Academy named after V. B. Bobkov, 2, 28-34.
3. Grainger A. & Shaw D. R. (2018) A method for measuring trade facilitation. WCO NEWS, 85, February, 21-23.
4. Chaplygina, M. A. (2019). Analysis of the implementation of planned indicators of efficiency and effectiveness of the Kursk customs. In Proceedings of the V International Scientific and Practical Conference "Cluster initiatives in the formation of a progressive structure of the national economy" (pp. 234-239). Kursk : Southwest State University.
5. Tarasenko, A. A. & Matveeva, N. V. (2021). Analysis of performance indicators of customs control after the release of goods. Innovation. Science. Education, 31, 1080-1086.
6. Federal Law No. 289-FZ of 03.08.2018 "On Customs Regulation in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation". [Electronic source] URL: http://www.consultant.ru (Date of access: 12.10.2022).
7. Order of the Federal Customs Service of Russia dated December 28, 2022 No. 1080 "On Approval of Performance indicators and Performance indicators of Regional Customs Administrations and Customs". [Electronic source] URL: https://www.alta.ru (Date of access: 10.03.2023).
8. Order of the Federal Customs Service of Russia No. 1159 dated December 29, 2020 "On Approval of Performance Indicators, Performance efficiency and Indicative Indicators of Regional Customs Administrations and Customs Offices". [Electronic source] URL: https://www.alta.ru (Date of access: 16.10.2022).
9. Alekseeva, P. M. & Starovoitova, S. K. (2021). On the content of the effectiveness of the activities of customs authorities. Law. Right. State, 3 (31), 222-225.
10. Afonin, P. N. & Lyamkina, A. Yu. (2013). Parametric assessment of customs services in the contour of their quality management. Bulletin of the Russian Customs Academy, 1, 88-95.
11. Petrushina, O. M. & Bondov, P. N. (2019). Investigation of the work of customs control units after the release of goods. Notes of the Scientist, 3 (37), 119-124.
12. Kirpichev, V. V. & Ivanova, I. A. (2020). Some aspects of the application of the risk management system in the field of customs. In Proceedings of the V International Scientific and Practical Conference "Problems of economic security and customs regulation: search for effective solutions" (pp. 247-251). Chelyabinsk : South Ural State University.
13. Dorozhkina, T. V. & Gusakova, T. V. (2019). Modern approaches to building a risk management system: customs aspect. Russian Economic Bulletin, 5, 222-225.
14. Zhilin, M. G. & Demakova, E. A. (2020). Improvement of customs expertise for the purposes of customs control after the release of goods. In Materials of the III All-Russian Scientific and Practical conference with international participation "Regional consumer goods markets: quality, environmental responsibility of business" (pp. 140-144). Krasnoyarsk : SFU.
15. Demakova, E. A., Demina, L. N., Menshikova, V. K., Zaichenko, E. A., Petrenko, E. V. & Kiryanova V. A. (2022). Problems of customs control of intellectual property objects in the conditions of legalization of parallel imports. Competitiveness in the Global World, 7, 104-109.
16. Dorozhkina, T. V. & Tatarchenko, K. R. (2022). Analysis of the modern system of indicators of the effectiveness of customs authorities. Bulletin of Kaluga University, 2 (55), 14-18.
17. Hryashchev, V. V. & Trubitsyn, K. V. (2019). Improving the effectiveness of customs authorities on the basis of managing the labor potential of officials. In Proceedings of the XXI International Conference "Problems of management and modeling in complex systems" (pp. 539-543). Samara : Samara State Technical University.
18. Krivozubov, I. A. (2021). The use of technical means during customs control in the forms of customs inspection and customs inspection. Synergy of Sciences, 65, 173-186.
19. Gamidullaev, S. N. & Afonin, P. N. (2016). Methodology for assessing the ratio of private and public interests in the implementation of customs services. Bulletin of the Moscow University of the MIA of Russia, 7, 202-205.
20. Novikov, S. V. (2017). Control after the release of goods as the final stage of the customs control process. Bulletin of the Russian Customs Academy, 1, 171-180.
21. Afonin, P. N., Tenkov, P. N. & Sidorova, Yu. A. (2017). Improving the economic efficiency of the implementation of public services at air checkpoints based on the use of information technologies. Humanities and Socio-Economic Sciences, 6 (97), 98-102.
22. Agapova, A. V. (2019). Analysis of information support for customs control after the release of goods. The Green Corridor, 3 (9), 46-52.
23. Zherebin, E. V. & Lipatova, N. G. (2019). The use of digital technologies in the interaction of customs and tax authorities during customs control after the release of goods. Journal of Legal and Economic Research, 4, 158-167.
24. Gorelova, I. V. & Yakuba, K. V. (2018). Advantages of using the tools of customs audit in the implementation of foreign trade enterprises. In Proceedings of the international scientific and practical conference "Development of industrial potential: topical issues of economics and management" (pp. 242-246). Izhevsk : Udmurt University.
25. Nalyvayko, Yu. A. (2020). Development of proposals for improving customs control measures when moving wood from it through the introduction of innovative technologies. Bulletin of Innovative Technologies, 3 (15), 28-32.
