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LEGAL ASPECTS OF CUSTOMS RISK MANAGEMENT IN UKRAINE

Legal framework is a core element of every public activity. Customs affairs are not an exception. Main source of customs regulation in Ukraine is a Customs Code adopted in 2012. According to article 320 of Ukrainian Customs Code forms and scope of control, sufficient to ensure that the customs legislation and international treaties of Ukraine are observed at the time of customs clearance, shall be selected by the customs offices (customs stations) on the basis of the risk management system. Thus, proper functioning of risk management system is a crucial thing for selective customs control. Aim of this article is to describe legal basis for customs risk management system application and to find out if there are any gaps in customs legislation, which prevent form its full-fledged functioning and use. So apart of customs risk management legislation, some general provisions are to be analyzed further. Keywords: customs regulations in Ukraine, customs control, risk management system, risks analysis, risks assessment, risk profile, risk indicators.

