PERFECTION OF CUSTOMS CONTROL AFTER RELEASE OF THE GOODS (S. A. Kravchenko)

S. A. Kravchenko,
Sc.D., professor
Kyiv Cooperative institute of business and the right, Ukraine, Kyiv

Reduction of time for carrying out of customs operations and increase of a role of customs bodies in creation of favorable conditions for foreign trade development at moving of the goods through customs border of the European union promote development and perfection of customs control after release of the goods as one of effective tools of realisation of customs services. Customs control after release of the goods is a final kind of customs control which is spent by officials of customs bodies to legislatively target date with use of principles, forms and measures which provide realisation of customs control for the purpose of observance by checked persons of the international and national legislation on customs business and realisation of customs services which allow to estimate efficiency of previous kinds of customs control [1].
The basic directions of perfection of customs control after release of the goods concern: automation and development of processes of a choice of objects of verifying actions; development of the international interaction of customs services of member states of the European union; improvement of quality and efficiency of granting of customs services; working out of methodical recommendations about control on the basis of audit methods; perfection of system of an estimation of control; unification of is standard-legal regulation in member states of the European union; development of processes of interaction of customs bodies with enforcement authorities; creation of uniform system of tracking movement of the goods. The organisation and carrying out of purposeful selection of objects of verifying actions – the most important stages of process of customs control after release of the goods on which the further result of verifying actions depends. Productivity of customs control after release of the goods in an essential measure is defined by quality of analytical work for choice objects of control. Thereupon the correct and faultless choice of objects of customs control after release of the goods on which efficiency of the subsequent verifying actions depends is strategically important. The wrong choice of object can lower as time possibilities of customs bodies, and to lead to financial losses of diligent participants of foreign trade activities which observe the customs legislation and do not use various schemes of evasion from payment of customs payments [2].
With a view of increase of level of administration of customs incomes by results of realisation of customs control after release of the goods expediently: 1) to modernise the account of results of customs inspections regarding the description of the revealed infringements and schemes; to formalize the account of all counterparts of the checked person (taking into account a chain of resales), guilty of infringement, and also physical persons who are a part of founders of the checked person; these changes will allow to expand the file of the participant of foreign trade activities and to consider the given information at an establishment of a category as additional criteria that will essentially expand financial potential of the country; 2) to establish duty for checked person to open eskrou – the account at carrying out concerning it customs inspection for the sum of a prospective damage (not to stop all means for accounts); eskrou – the special conditional account on which are considered property, documents or money resources before certain circumstances or performance of certain obligations; 3) to provide possibility of "freezing" of a part of money resources on accounts of the checked person as maintenance of payment of customs payments that is the effective mechanism of maintenance of collecting at tax departments. Use of schemes of evasion from payment of customs payments allows unfair persons to reduce free financial costs and to receive economic gains at sale of goods in home market of the European union. With a view of counteraction to customs bodies it is necessary for given schemes to reveal new criteria of infringement of the customs legislation and to carry out monitoring of objects of customs control existing for definition after release of the goods.
The choice of objects of control is expedient for carrying out in an automatic mode on the basis of definition of a risk level of infringement by participants of foreign trade activities of the right of the European union and (or) legislations of Ukraine on customs business taking into account use: indicators of activity of participants of foreign trade activities, and also criteria and risk indicators; the issued declarations on the goods, and also the information on the revealed infringements of the legislation containing in it is information-software customs bodies, and also in Uniform base of the revealed risks. The choice of objects of customs control after release of the goods is carried out for three calendar years (which precede month of its carrying out) from among participants of foreign trade activities at whom the integrated indicator of a total estimation of activity reaches the greatest values and concern a high risk level. The greatest values of an integrated indicator of a total estimation of activity of the participant of foreign trade activities specify in presence of high potential risk of infringement of the legislation and a possible damage to the budget [3].
Thus, the offered recommendations of perfection of customs control after release of the goods are concentrated to inventory expansion, increase of efficiency of granting of customs services, level of administration of customs payments, development of system of an estimation of customs control. With a view of counteraction schemes of evasion from payment of customs payments should realise a complex of practical recommendations about increase of efficiency of a choice of objects of customs control after release of the goods on the basis of calculation of an integrated indicator of an estimation of activity of the participant of foreign trade activities for definition of a risk level of infringement of the customs legislation.
1. Drobot E.V., Klevleeva A.R., Afonin P.N., Gamidullaev S.N. (2017). Risk management in customs control. Economy of Region. Т. 13. № 2. pp. 550-558.
2. Maksimova V.F., Sagaryova D.O. (2014). Post-clearance control in integrated border management. Actual Problems of Economics. № 156 (6). pp. 403-412.
3. Novikov S.V. (2019). Оrganizational and economic mechanism for customs control after the release of goods administration in the economic security system. Proceedings of the 33th international business information management association conference IBIMA. Granada, Spain. pp. 4149-4160.