Documente Academic
Documente Profesional
Documente Cultură
3, No 4 ISSN 2413-9009
1
Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics
8 Otakara Yarosha prov., Kharkiv, 61045, Ukraine
DOI: 10.22178/pos.21-6 Abstract. In the article the analysis of experience and best practices of Europe
LC Subject Category: HD61 and the world regarding the methods and tools of risk management in customs
affairs. In accordance with the requirements of the Kyoto Convention the risk
management is the main basic principle of modern customs control methods,
Received 03.04.2017 which allows optimal use of resources of customs bodies, without reducing the
Accepted 19.04.2017 effectiveness of customs controls, and exempt the majority of foreign trade
Published online 21.04.2017 operators from unnecessary bureaucratic control. Procedures based on risk
management, concentrate customs control on areas, where there is the greatest
risk, allowing the bulk of goods and individuals relatively free to pass the
checkpoint at the customs border Special attention is paid to the principles and
Corresponding Author: methods of risk management and their impact on the simplification of customs
Dmytro Yanushkevych, procedures through the use of risk-based thinking. The paper discusses the
yada_nmc@ukr.net problems concerning the application and implementation of modern risk
management techniques in customs procedures subject to the requirements of
2017 The Authors. This international standards ISO for the quality management system and risk
article is licensed under a management based on risk-based thinking.
Creative Commons Keywords: customs code; risk management; risk-based thinking; customs risks;
Attribution 4.0 License customs control; international standards; frameworks; process approach;
system of quality management.
modern risk management techniques, which is ment and use of modern statistical methods for
due to: risk management in practical activity of customs
authorities subject to the requirements of the ISO
- the necessity of systematization of the world
international standards, WCO SAFE Framework
experience of risk management in customs and
of Standards and the EU Customs Code.
the urgent need for harmonization of the domes-
tic regulatory framework in the field of customs
in accordance with modern requirements;
Materials and Methods
- introduction in practice of work of customs au-
Materials customs legislation of the WCO and
thorities of modern risk management systems
EU, ISO international standards, scientific knowl-
based on the use of risk-based thinking in accor-
edge, scientific methods of research systemic
dance with the requirements of international
and structural-functional analysis, classification
standards ISO 9001, ISO 31000 and ISO 31010;
and synthesis.
- the formation of the latest trends contributing
to the revision of approaches to ensuring effi-
ciency of customs control at the expense of con- Results
centration of material, human resources customs Customs control and customs clearance of goods
in areas where there is the greatest likelihood of and means of transport can be attributed to the
customs risk; customs service, because the service is the result
- mainstreaming of issues of formation of effec- of at least one activity, necessarily performed in
tive system and mechanism of risk management collaboration of the supplier (the customs au-
in the context of the implementation of customs thority) and the customer (the person moving
control; goods and vehicles), and usually intangible. The
provision of the service may include [10]:
- the need for the development and implementa-
tion of effective scientific-methodical and norma- - actions performed with material goods pre-
tive-legal support of increasing the efficiency of sented by the customer (customs control, identi-
RM. fication of goods for customs examination);
Currently, well-researched questions of the risk - actions performed with intangible products
management system in customs and ensuring the presented by the customer (for example, declara-
customs security. Analysis of research in the field tion of customs value, needed for calculation of
of the theory and practice of customs risk has customs payments);
shown that issues of organization, regulation and - providing intangible products (e.g., submission
functioning of the risk management system, its of information necessary for implementation of
further improvement in customs bodies in the customs control and customs clearance of goods
conditions of formation of market economy in its and vehicles in the context of knowledge trans-
theoretical and practical work dealt with such mission);
representatives of science and practice:
I. Berezhnyuk [1], H. Berg [2], O. Coundoul & - creation of favorable conditions for the cus-
A. M. Geourjon, [3], O. Dzhumurat [4], Yu. Gu- tomer (for example, acceleration of customs
panova [5], B. Laporte [6], P. Pashko [7], clearance of goods moved across the customs
M. Velychko [8], D. Widdowson [9], N. Arkhi- border of Ukraine).
reiska [21]. However, the development and in- The fundamental concepts, principles of man-
troduction in practice of activity of customs bod- agement quality in customs describes the inter-
ies the use of modern management methods on national standard ISO 9000:2015 [11]. A signifi-
the basis of risk-based thinking is rapid and dy- cant place to improve the quality regarding the
namic in nature. This necessitates a systematic implementation of customs procedures owned
study of the main global trends and their practi- by the risk management system [12, 13].
cal application in the customs authorities.
Customs procedures should be based upon the
The aim of this research. Learning from the ex- use of modern methods and effective controls to
perience and best practices of Europe and the combat fraud, protect consumer health and
world on issues of risk management, which is safety and promote legitimate trade, have led
based on the risk based thinking, the develop- customs authorities to seek a more structured
and systematic method of risk management. Cus- Risk management means the systematic identi-
toms is required to address risk wherever it is fication of risk, including through random checks,
found and increasingly as early in the supply and the implementation of all measures neces-
chain as possible. Together with other key build- sary for limiting exposure to risk EU [17]. As for
ings blocks outlined in the WCO's Customs in the the concept of the customs risk, applied in differ-
21st Century strategic vision, and standards and ent countries, the approaches to its interpreta-
guidelines contained in the revised Kyoto Con- tion are relatively drab, but have their national
vention and the SAFE Framework of Standards, peculiarities [14, 15].
the application of risk management is a critical According to the Customs code of Ukraine, risk
element that underpins all modern customs au- is understood as the probability of non-
thorities [14, 15, 23]. compliance with the requirements of the legisla-
In accordance with the requirements of the tion of Ukraine on state customs affairs [10]. In
Kyoto Convention the risk management is the accordance with the resolution of the Cabinet of
main basic principle of modern customs control Ministers of Ukraine from 25.05.2016 No 364,
methods, which allows optimal use of resources approved by the order of information exchange
of customs bodies, without reducing the effec- between customs authorities and other state au-
tiveness of customs controls, and exempt the ma- thorities and enterprises on the principle of Sin-
jority of foreign trade operators from unneces- gle window with the use of electronic means of
sary bureaucratic control. Procedures based on information transfer [18].
risk management, concentrate customs control Single window is defined as a facility that al-
on areas, where there is the greatest risk, allow- lows parties involved in trade and transport to
ing the bulk of goods and individuals relatively lodge standardized information and documents
free to pass the checkpoint at the customs border with a single entry point to fulfil all import, ex-
[16]. port, and transit-related regulatory require-
On 9 October 2013, the European Parliament and ments. This order provides for the functioning of
the Council EC adopted Regulation (EC) the system of risk analysis as the basis for selec-
No 952/2013, establishing the Union Customs tive monitoring of objects of customs regulation.
Code. New EU law, the Union Customs Code in- That is, risk is equated with the probability of oc-
troduced on 1 May 2016. There will be a number currence of events related to customs formalities,
of changes to how goods cross EU borders and and the possible effects of the customs risks.
some transitional arrangements will operate un- In scientific works [1, 5] were the analysis, sys-
til 2020. In the Customs Code of the EU, great at- tematization and classification of factors and
tention is paid to the implementation of risk
sources of risk in customs activities. Classifica-
management in customs. tion of customs risks for source of origin are
In accordance with the Customs Code of the EU given in Table 1.
[17], risk means the likelihood and the impact of The ability to predict the probability of occur-
an event occurring, with regard to the entry, exit,
rence and minimize the risks is determined by
transit, movement or end-use of goods moved
their classification, which performs the functions
between the customs territory of the Union and of the algorithm on the basis of which developed
countries or territories outside that territory and and created the risk management system, identi-
to the presence within the customs territory of fies the tools and measures to minimize the nega-
the Union of non-Union goods, which would: tive impact on the control object under uncer-
- prevent the correct application of Union or na- tainty and multi-variant approach of develop-
tional measures; ment. Under the classification of risk should un-
derstand the risk allocation to specific groups
- compromise the financial interests of the Union
according to certain signs for achievement of ob-
and its Member States; or
jectives. Scientifically based risk classification
- pose a threat to the security and safety of the allows to clearly determine the place of each spe-
Union and its residents, to human, animal or cies in the overall system. It creates opportuni-
plant health, to the environment or to consum- ties for the effective application of relevant
ers. methods and outputs of risk management. Thus,
each risk has its own system of management
techniques.
Analysis of the classification of risks allows cus- hood of violation of customs legislation and its
toms to identify areas of risk (Table 2). negative consequences.
Given the above approaches to risk prevailing in Customs authorities around the world are re-
the scientific community, it is believed that the sponsible for implementing a broad range of
use of the customs authorities the customs con- government policies in areas as diverse as reve-
cept of risk may be supplemented with this com- nue collection, trade and traveller compliance,
ponent of risk as the magnitude of losses. This is protection of society, cultural heritage, intellec-
due, primarily, to the fact that when analyzing tual property, collection of statistics and envi-
the situation and making decisions to classify it ronmental protection. Some of these responsi-
to the category of risk, officials of the customs bilities are often carried out on behalf of other
authorities shall take into account not only the government ministries and agencies, through the
probability of its occurrence, but also a potential implementation of a diverse range of agreed con-
economic or other harm, which is the place to be trol regimes, with customs having responsibility
when it occurs. In this regard, customs risk for the administration and enforcement of rele-
needs to understand combination of the likeli- vant regulatory requirements at the point of im-
portation and exportation.
- consideration of risks and opportunities associ- management system, enhancing customer satis-
ated with its context and objectives; faction by meeting customer requirements. This
approach enables the organization to control the
- the ability to demonstrate compliance with the
interrelationships and interdependencies among
requirements of the quality management system.
the processes of the system, so that the overall
This international standard ISO 9001:2015 in- performance customs can be enhanced.
volves the use of the process approach, which is
The process approach involves the systematic
based on a dynamic cycle of Deming Shewhart,
definition and management of processes, and
which includes the plan-do-check-act (PDCA). In
their interactions, so as to achieve the intended
addition, the requirements of the standard are
results in accordance with the quality policy and
based on risk analysis and the application of the
strategic direction performance customs. Man-
principle of quality management: customer focus,
agement of the processes and the system as a
leadership, engagement of people, process ap-
whole can be achieved using the PDCA cycle with
proach, improvement, evidence-based decision
an overall focus on risk-based thinking aimed at
making and relationship management [11].
taking advantage of opportunities and prevent-
The use requirements of this standard allows the ing undesirable results.
customs authorities to define the processes nec-
The application of the process approach in a
essary to achieve these objectives deviation from
quality management system enables:
planned results, implement preventive measures
- understanding and consistency in meeting re-
to minimize the negative impacts and to maxi-
quirements;
mize the opportunities as they arise.
- the consideration of processes in terms of
As world practice shows, increasing the effi- added value;
ciency of risk management is possible due to im- - the achievement of effective process perform-
plementation of requirements of international ance;
standards ISO 31000:2009 and ISO 31010:2009 - improvement of processes based on evaluation
[12, 13, 22]. International standard ISO of data and information.
31000:2009 provides principles and concepts of
According to the world experience and interna-
risk management. ISO 31010:2009 is designed as
tional best practice, risk management should not
a Supplement to ISO 31000 and provides guid-
be seen as a static process but as an interactive
ance on the selection and application of risk as-
process in which information is constantly up-
sessment techniques. ISO 31000 has been
dated, analyzed and considered for carrying out
adopted as a national standard by more than 50
preventive and corrective actions. The standard
national standards bodies covering over 70 % of
ISO 31000:2009 establishes the principles,
the global population. It has also been adopted by
framework and processes of risk management
a number of UN agencies and national govern-
(RM). Risk management principles the following
ments as a basis for developing their own risk-
[12, 22]:
related standards and policies, especially in the
areas of disaster risk reduction and the manage- - the process should create value;
ment of disaster risk [19]. The standard reflects - it should be an integral part of the organiza-
current practice and provides answers to the fol- tional process;
lowing questions [12, 13]: - it should factor into the overall decision making
1. What can happen, and why? process;
- it must explicitly address uncertainty;
2. What consequences can be?
- it should be systematic and structured;
3. The probability of their future occurrence?
- it should be based on the best available infor-
4. What factors reduce the likelihood or reduce mation;
the consequences of the risk? - it should be tailored to the project;
Risk assessment is not a standalone event and - it must take into account human factors;
should be fully integrated with the other compo- - it should be transparent and all-inclusive;
nents of the risk management process. Process
- it should be dynamic and adaptable to change;
approach in customs procedures should be ap-
plied in the development, implementation and - it should be continuously monitored and im-
improvement of the effectiveness of the quality proved upon as the project moves forward.
Risk management procedures can be divided into gard, began the decision was made on the revi-
the following stages: sion of ISO 31000. The new version of the stan-
dard, which will be released by the end of 2017,
1. Identification perform a brainstorming ses-
provides that it will become more understand-
sion where all conceivable risks are itemized.
able for all users [19].
2. Planning once defined, plan for contingencies
Risk-based thinking in customs can be grouped
as part of the overall RM plan; implement con-
into essential categories:
trols as needed.
- a country's legal framework, including customs
3. Derive safeguards place specific fallbacks legislation (Customs Code, Customs Tariff, sys-
into the overall project plan as contingencies for tem of customs duties and international agree-
RM if they arise. ments containing customs provisions);
4. Monitor continuously monitor the project to - customs authorities (customs administrations
determine if any defined (or un-expected) risks of the states responsible for applying the customs
manifest themselves. legislation and any other authorities empowered
Once risks are identified and described, it is nec- under national law to apply certain customs leg-
essary to apply specific methods and actions to islation);
manage them. These include: - risk management;
1. Avoid the risk. - customs formalities, means all the operations
which must be carried out by a person and by the
2. Reduce the risk. customs authorities in order to comply with the
3. Share the risk. customs legislation;
4. Retain the risk. - customs controls.
A need was also expressed by risk practitioners, An important place in this system is customs con-
especially in the G20 economies, for a high-level trols [10, 17]. Customs controls, means specific
document that reflects the way RM in multina- acts performed by the customs authorities in or-
tional organizations and national governments, der to ensure compliance with the customs legis-
as well as how risk management should be in- lation and other legislation governing the entry,
corporated into the governance and manage- exit, transit, movement, storage and end-use of
ment systems of organizations. ISO standards are goods moved between the customs territory
updated every five years. Over time, some risk countries or territories outside that territory, and
practitioners noted that the ISO 31000:2009 re- the presence and movement within the customs
quires a limited review to ensure that it re- territory of the national of non-national goods
mained relevant to users. As a result, the ISO and goods placed under the end-use procedure.
management decided that ISO 31000:2009 The customs authorities may carry out any cus-
should be revised because it is necessary to toms controls they deem necessary. Customs
amend the terms and definitions that are needed controls may in particular consist of examining
in order to help users with their own documenta- goods, taking samples, verifying the accuracy and
tion [19]. completeness of the information given in a decla-
The widespread use of ISO 31000:2009 has ration or notification and the existence, authen-
prompted a variety of questions to various ex- ticity, accuracy and validity of documents, exam-
perts, with national standards bodies and ISO ining the accounts of economic operators and
seeking clarification on certain points of the other records, inspecting means of transport, in-
standard. These points, combined with feedback specting luggage and other goods carried by or
from the national mirror committees, indicated a on persons and carrying out official enquiries
need to provide greater clarity in some areas. Ex- and other similar acts.
perts in risk was also expressed the need to cre- Customs controls, other than random checks,
ate large corporations and governments of high shall primarily be based on risk analysis using
level documents that reflect how risk manage- electronic data- processing techniques, with the
ment in multinational organizations and national purpose of identifying and evaluating the risks
governments, as well as how risk management and developing the necessary counter- measures,
should be embedded in the governance and on the basis of criteria developed at national and
management system of organizations. In this re- international level.
Customs controls shall be performed within a without prejudice to other controls usually car-
common RM framework, based upon the ex- ried out by the customs authorities.
change of risk information and risk analysis re-
Risk management can be carried out at the stra-
sults between customs administrations and es-
tegic, tactical and operational levels [1, 20]. At the
tablishing common risk criteria and standards,
strategic level of RM according to the analysis,
control measures and priority control areas.
identification and assessment of risks are defined
Customs authorities shall undertake RM to dif- priority areas of implementation of risk man-
ferentiate between the levels of risk associated agement activities and approves the risk Regis-
with goods subject to customs control or super- ter. The risk register should contain, in particu-
vision and to determine whether the goods will lar:
be subject to specific customs controls, and if so, - priority directions for the development and im-
where [10, 17, 20]. plementation of risk management activities;
The RM shall include activities such as collecting - structural units of customs bodies, specialized
data and information, analysing and assessing customs bodies, customs, responsible for the im-
risk, prescribing and taking action and regularly plementation of the corresponding direction;
monitoring and reviewing that process and its - indicative targets for the share selected for con-
outcomes, based on international, and national trol of movement of goods and vehicles.
sources and strategies. Customs authorities shall At the tactical level of RM by customs authorities
exchange risk information and risk analysis re- according to the analysis, identification and
sults where: evaluation of risks and in accordance with the
- the risks are assessed by a customs authority as risk Register developed measures for risk man-
being significant and requiring customs control agement. For this purpose, such tools:
and the results of the control establish that the - risk indicators;
event triggering the risks has occurred; - risk profiles;
- the control results do not establish that the - orientation;
event triggering the risks has occurred, but the - methodical recommendations for work of offi-
customs authority concerned considers the cials of customs bodies according to the analysis,
threat to present a high risk. identification and assessment of risks in certain
areas of control during customs control and
For the establishment of the common risk crite-
clearance;
ria and standards, the control measures and the
- random sampling.
priority control areas, account shall be taken of
all of the following: At the operational level, RM, customs authorities
- the proportionality to the risk; apply the risk management instruments in spe-
- the urgency of the necessary application of the cific cases of movement of goods, vehicles across
controls; the customs border of Ukraine, in particular in
- the probable impact on trade flow and on con- the implementation of control using risk man-
trol resources. agement, to determine the forms and scope of
customs control.
The common risk criteria and standards shall in-
clude all of the following: In accordance with the requirements of the WCO
- a description of the risks; SAFE Framework of Standards, customs authori-
- the factors or indicators of risk to be used to se- ties of Ukraine implemented measures to im-
lect goods or economic operators for customs prove the efficiency and quality of the implemen-
control; tation of customs formalities, executed when
- the nature of customs controls to be undertaken clearance of goods and vehicles moved across the
by the customs authorities; customs border of Ukraine. Improving the quality
- the duration of the application of the customs of customs services involves the use in the cus-
controls. toms authorities of the requirements of ISO 9001
regarding the quality management system and
Priority control areas shall cover particular cus- requirements of international standards ISO
toms procedures, types of goods, traffic routes, 31000:2009 and ISO 31010:2009, regarding the
modes of transport or economic operators which risk management.
are subject to increased levels of risk analysis
and customs controls during a certain period, In ISO/IEC 31010:2009 is introduced using a
number of methods and tools of RM that can be
applied in customs. The overall risk assessment of available data and information, complexity of
can be applied at all stages of the life cycle and applications. Table 3 illustrates the relationship
usually it is used repeatedly with different levels between the main categories of common meth-
of detail to facilitate decision-making at each ods for risk assessment in accordance with the
stage. The choice of general approach to risk as- general process of risk assessment (risk identifi-
sessment affect various factors, including the cation).
availability of resources, nature and uncertainty
In some cases, require a high level of detail for Efficiency of customs control procedures is the
making optimal decisions in other cases is suffi- relationship between the result achieved and the
cient common understanding. The decision on resources invested, and effectiveness the de-
the overall depth risk assessment should reflect gree to which planned tasks are executed and
the initial effects of perception, although it may planned results achieved.
be necessary to change it after the previous as-
sessment. Currently, we can distinguish several approaches
to the assessment of the effectiveness of the RM
Simple, properly implemented method if it satis- system when performing tasks on state customs
fies the objectives and scope of the overall affairs, procedures for customs control and
evaluation can give better results than a compli- clearance of goods and vehicles:
cated procedure but not processed. Usually it is
necessary that the total cost of the evaluation - efficiency as the ratio of performance and costs;
were commensurate with risk potential ana- - effectiveness as the degree of achievement of
lyzed. the relevant goal (the performance);
The main purpose of risk-based thinking in cus- - effectiveness as the degree of compliance to
toms is to increase the efficiency of customs con- best practices and current international stan-
trol procedures and the provision of customs dards (benchmarking);
services. - effectiveness as the degree of satisfaction with
the process of its participants.
Indicators of an estimation of efficiency of cus- cedures at the micro level and the indicators as-
toms control procedures can be divided into sesses the level of professionalism of officials of
three groups: on the macroeconomic indicators customs authorities conducting customs control
of the state, the efficiency of customs control pro- (Table 4).
Using these indicators it is possible to carry out a and quality of the implementation of customs
comprehensive assessment of the effectiveness formalities, which are performed customs clear-
of customs control procedures and customs ance of goods and means of transport. In this
clearance of goods, to provide grades to the fac- case, the customs authorities should apply mod-
tors that influence the effectiveness of risk man- ern management methods, which are based on
agement in customs procedures with a view to the principles of risk-based thinking in accor-
their reduction or elimination. dance with the requirements of international
standards ISO 9001 (quality management sys-
tem) and ISO 31000 and ISO 31010 (risk man-
Conclusion agement). The implementation of these man-
Risk management is a core basic principle and agement practices will give the opportunity to
priority direction of improvement of modern concentrate customs control on areas where
methods of customs control and customs clear- there is the greatest risk, and will allow for sim-
ance requirements the Kyoto Convention, the re- plification of customs control and customs clear-
quirements of the WCO SAFE Framework of ance of goods and means of transport.
Standards, the roadmap for the implementation Risk management, which is based on risk-based
of the Framework strategy of customs coopera- thinking in accordance with the requirements of
tion between Ukraine and the EU and implemen- international standards ISO 31000:2009 and ISO
tation in Ukraine from August 1, 2016, system of 31010:2009, allows for optimal use of resources
customs clearance Single window. When im- of customs bodies, without diminishing the effi-
plementing those requirements it is necessary to ciency of customs control, and frees the majority
implement measures to improve the efficiency of participants of foreign economic activity of
unnecessary bureaucracy and will make it more authorities, will allow to reduce time of customs
practical. control and clearance, the costs of their conduct,
minimize corruption in this area and thus will
The implementation proposed in the article of
lead to increase of efficiency of activity of cus-
modern methods of management based on risk-
toms authorities.
based thinking in practical activity of customs
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