Subject-oriented approach in categorization of foreign economic activity risk management system

About the author:

Lyubov I. Popova, Cand. Sci. (Econ.), Associate Professor, Department of Customs Affairs, University of Tyumen; l.i.popova@utmn.ru; ORCID: 0000-0002-5984-5222

Abstract:

The research is aimed to improve customs control of the goods transported across the border, in order to prevent violations of the customs legislation. The paper describes the necessity of subject-oriented approach while categorizing foreign economic activity in terms of the potential risk, in order to determine the selectivity degree of customs control. The article deals with topical issues of the simplified procedure of export-import operations for certain categories of external economic activity participants classified as those with low-risk offenses. 
The author considers the system of measures improving the organization of customs controls within the risk management system. It can be a basis for further research on optimization of customs operations, reducing administrative barriers and business costs for an external economic activity participant while avoiding violations of customs legislation.

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