Risk profileit includes the following elements:
The explanatory note to the draft risk profile should contain the following information:
Paper copies of the draft risk profile and an explanatory note to it, formed using a special software tool, are signed by the head of the structural unit of the customs authority that identified the risk. The documents are coordinated with the head of the coordinating unit and the first deputy head of the customs authority for customs control in terms of determining risk indicators, the list and the procedure for applying risk minimization measures.
In case of attribution of the identified risk situation, which served as the basis for the publication of the draft risk profile, draft urgent risk profile or orientation project to the competence of another structural subdivision of the customs authority (the use of risk indicators and measures to minimize risks attributed to the competence of another structural subdivision), such draft risk profiles, urgent risk profiles or orientations together with explanatory notes to them are coordinated with the relevant structural subdivision of the customs authority.
The electronic communication of information about the risk profile providesGNIVCThe Federal Customs Service of Russia as part of the electronic directory. In paper form, the risk profile is brought to the customs authorities by a legal act of the Federal Customs Service of Russia.
After signing and approving the draft risk profile and an explanatory note to it, the authorized official of the coordinating unit of the customs authority registers the draft risk profile in the registration log and assigns a registration number in the format00 / TTTTT / DDMMGGGG / XXXXXX, the numbering of risk profile projects is end-to-end and is not reset at the beginning of the calendar year.
A risk profile is considered to be a draft risk profile (not valid) until it is assigned a registration number in accordance with the decision (positive resolution) of an authorized official of the FCS of Russia on a memo from a coordinating or structural subdivision of the FCS of Russia (on the direction of automatic and/or automated risk profiles) or such a person signs a letter from the FCS of Russia (on the direction of an informal risk profile).
If the head of the department of the Federal Customs Service of Russia responsible for the coordination and application of RMS determines that the draft risk profile under consideration has been developed in the direction of the activities of several structural divisions of the Federal Customs Service of Russia, then the project is considered by authorized officials of such divisions of the Federal Customs Service of Russia at a joint working meeting convened in the coordinating division of the Federal Customs Service of Russia, within 10 days of consideration of the project risk profile.
Based on the results of the joint workshop, the expediency of developing a risk profile is determined, as well as the structural unit of the Federal Customs Service of Russia responsible for its further development. The coordinating unit of the Federal Customs Service of Russia records the results of the workshop in the minutes and makes the necessary entries in the appropriate fields of the journal.
There are several possible types of resolutions on the memo:
Based on the results of the RTU's review of the risk profile project, the official in whose line of activity the risk profile project has been developed enters information about the conclusion of the risk profile project in the journal, indicates his surname, initials and, after coordination with the coordinating unit of the RTU, sends information to the FCS of Russia.
Taking into account the results obtained, the executor of the risk profile project in the Federal Customs Service of Russia, within 5 working days from the date of receipt of the conclusion of the RTU, assigns an electronic copy of the risk profile project one of the four above statuses ("Expedient", "Inappropriate", "Revision of the Federal Customs Service of Russia", "Collection of information").
After approval of the draft risk profile and explanatory note with the relevant structural units of the FCS of Russia and making the necessary changes to it (availability of appropriate visas on the draft letter of the FCS of Russia or draft memo to the authorized official of the FCS of Russia), the contractor prints an electronic copy of the risk profile generated using a special software tool and signs it, as well as It is submitted for signature to the head of the structural unit of the Federal Customs Service of Russia or to the person replacing him, regardless of the territorial scope of the risk profile.
The executor of the risk profile project attaches the signed and agreed risk profile to the draft letter of the FCS of Russia (for sending non-formalized risk profiles) or a memo to an authorized official of the FCS of Russia.
As a justification for the approval of the risk profile, a draft risk profile and an explanatory note of the structural subdivision of the Federal Customs Service of Russia, as well as printouts of electronic copies of the draft risk profile and explanatory notes of the RTU or customs, the conclusion of the RTU on the draft risk profile of customs (if requested) are attached to it.
After the imposition of a positive resolution on a memo or letter containing a profile of agreement with the direction of the risk profile incustoms authorities, an official of a structural or coordinating unit of the Federal Customs Service of Russia that has prepared a risk profile, within one working day from the date of receipt of a signed letter or memo with a positive resolution:
The coordinating unit of the Federal Customs Service of Russia, within an hour of receiving the information, assigns an electronic copy of the risk profile using a special software tool, a registration number in the format XX / XXXXXX / DDMMGGGG / XXXXXX, the numbering of risk profiles is end-to-end and is not reset at the beginning of the calendar year.
The actions of customs officials in the preparation and application of risk profiles in customs control are defined by the Order of the Federal Customs Service of Russia "On approval of the Instructions on the Actions of Customs Officials in the Preparation and consideration of Draft risk profiles, the application of risk profiles in Customs control, their updating and cancellation"
The creation of a risk profile is preceded by the process of drafting and approving its project, while preparing a risk profile, the following stages of risk analysis are highlighted:
The result of the risk analysis is the development of an appropriate control procedure to minimize risks, specific control technologies, based on available resources for personnel, equipment, software, etc.
To determine the feasibility of using existing risk profiles, predict the effectiveness of their actions, as well as to reduce the number of risk profiles, customs officials send a report on the adoption of direct measures to minimize risks (DTin paper and electronic form and attached documents) to the coordinating units of the RTU or the FCS of Russia.
These documents and information are analyzed according to the procedure established in the target methods and target technologies of customs control. Based on the results of the analysis, the forecast of the effectiveness of the further application of the risk profile, as well as the analysis of the results of the application of direct minimization measures, a decision is made to update or cancel specific profiles.
There are a number of requirements for completing the report on the results of the application of direct measures to minimize risks contained in column "C" of the electronic copy of the DT. The form of the report and the procedure for filling it out are determined by the legal acts of the Federal Customs Service of Russia.
Methodological recommendations approved by letters of the Federal Customs Service of Russia have been developed for uniform filling in the fields of the report. As the established report forms, specially designed tables are used, which are based on the information contained in the DT, and its elements are the corresponding graphs in encoded form.
This table has four groups of fields:
The concept of orientation differs from the concept of a risk profile.The orientation of the customs authorities is carried out in order to inform the officials carrying out customs clearance andcustoms controlgoods and vehicles, information on typical indicators characterizing various objects of customs control (product, its packaging, weight, cost, conditions of transportation, order of movement, etc.), as well as the activities of participants in foreign economic activity.
The content of the orientation necessarily includes the following basic information:
The orientation structure is similar to the structure of the risk profile, with the exception of the section on the application of risk minimization measures, thereforeorientationit may not contain instructions on the application of customs control forms and other direct measures to minimize risks.
The orientation project is developed by the structural subdivision of the Federal Customs Service of Russia, RTU, customs in its field of activity independently, based on the results of the analysis of electronic databases, as well as other sources of information.
The RTU (customs) orientation project is sent by letter and via operational communication channels (fax, e-mail) to the structural subdivision of the Federal Customs Service of Russia, in the direction of which the orientation project has been developed by the decision of the head of the relevant RTU service (deputy head of customs in charge of the relevant structural subdivision of customs).
An explanatory note should be attached to the draft orientation with the justification of the need for the publication of the orientation of the FCS of Russia in accordance with the project being sent.
The orientation project received from the RTU is being considered in the relevant structural subdivision of the Federal Customs Service of Russia. If a decision is made on the expediency of publishing the orientation of the FCS of Russia, the orientation project is approved by the head of the structural unit of the FCS of Russia.
The guidelines are signed by the deputy head of the Federal Customs Service of Russia in charge of the relevant structural subdivision of the Federal Customs Service of Russia and are sent to the customs authorities, as a rule, by letter from the Federal Customs Service of Russia, as well as as part of software.
A risk profile is a set of data containing a description of the risk area, risk indicators, an indication of the use of direct measures to minimize it and brought to the customs authorities. The only form of fixing risk profiles are legal acts of the Federal Customs Service of Russia marked for official use (DSP).
Issued in the form of an order, risk profiles are introduced into the information systems of customs offices. Each risk profile is a description of generalized situations that can lead to a violation of customs legislation. At the same time , the risk profiles highlightrisk area(individual grouped risk objects, in respect of which the use of separate forms of customs control or their combination is required, as well as improving the effectiveness of the quality of customs administration), risk indicators (certain criteria with pre-set parameters, deviation from which allows the selection of the object of control) and a list of measures to minimize risks.
Risk profiles are formed in the Central Office by special analytical groups based on information from various databases, not only customs authorities, but also tax, border, migration services, databases on product quality certificates.
The structure of the risk profile is as follows:
The risks contained in the risk profiles are identified by authorized officials of the customs post. There are profiles such as:
Officials of the customs post carry out the following actions:
Depending on the region of application, risk profiles can be of three types:
Depending on the validity period , profiles are divided into:
The measures applied within the framework of the RMS are divided intodirect measures to minimize risksandindirect measures to minimize risks.
When identifying the risks contained in the profiles brought to the customs authority in electronic and (or) paper form, the official applies the direct measures specified in the profile to minimize risks.
In the case of the application of direct measures to minimize risks in the process of declaring goods, the official accepts, registers, declares, conducts documentary control and in the column "C" of the electronic copy of the DT makes notes on the implementation of these direct measures to minimize risks. The measures applied within the framework of the RMS are divided into direct measures to minimize risks and indirect measures to minimize risks.
You can get acquainted with the classifier table of measures to minimize risks here.
Below is a table with the decryption of the codes MMR which are used by customs authorities during customs clearance, deciphering the values of these codes will help you understand what customs wants from you and why the clearance of goods at customs has been suspended.
MMR Code | Description of MMR | Reasons | Notes | Without PRRisk minimization measures marked in this field may be applied by the customs authority without being indicated in the risk profile | With RNGRisk minimization measures marked in this field can be identified |
---|---|---|---|---|---|
101 | Verification of documents and information | X | |||
102 | Oral interview | X | |||
103 | Getting explanations | X | |||
104 | Customs surveillance | X | |||
105 | Customs inspectionproducts | X | |||
106 | Customs inspection of international transport vehicles | H | |||
107 | Customs inspection of goods transported across the customs border of the Customs Union by individuals for personal use in accompanied baggage | X | |||
108 | Customs inspection of other objects | ||||
109 | Customs inspectionproducts | If the weightnet/grossvery different; at the request of the inspector; in combination with the cost (615); if there was a MIDC with suspicion - approval + release+ / arrest+protocol |
1. Customs inspection of goods is carried out in case of identification of the need for customs inspection by a special software tool using a random number generator. 2. Customs inspection must be carried out (to the specified extent and degree) only of those goods (names of goods when they are declared inDT), in respect of which the risk contained in the risk profile has been identified. 3. Customs inspection of goods is carried out in the amount of 10%. If, during the customs inspection, a customs official has a reasonable suspicion about the likelihood of a violation of customs legislation, the volume of customs inspection increases. |
X | |
110 | Customs inspection of international transport vehicles | ||||
111 | Personal customs inspection | X | |||
112 | Checking the marking of goods with special stamps, the presence of identification marks on them | X | |||
113 | Customs inspection of premises and territories | X | |||
114 | Customs desk inspection | X | |||
115 | Customs on-site inspection | X | |||
116 | Accounting of goods under customs control | X | |||
201 | Application of customs seals and seals on an international transport vehicle, container or removable body | X | |||
202 | Application of digital, letter or other markings, identification marks, seals and seals on individual cargo spaces | H | |||
203 | Affixing stamps | H | |||
204 | Sampling and sampling of goods | The measure is applied in accordance with the provisions of the letter of the Federal Customs Service of Russia dated March 9, 2011 No. 04-66/10019 "On the application of risk minimization measures "623". | H | ||
205 | Description of goods and vehicles of international transportation | H | |||
206 | Use of drawings, made scale images, photographs, videos, illustrations | H | |||
207 | The use of drawings drawn up by customs officials, large-scale images, photographs, videos, illustrations | H | |||
208 | Other means to identify the goods, including the seals of the senders of the goods | H | |||
301 | Affixing seals and stamps on documents | H | |||
302 | Application of special stickers, special protective devices | H | |||
303 | Placement of documents required for customs purposes in the cargo compartments of international transport vehicles, containers or removable bodies, which are subject to customs seals and seals | H | |||
304 | Placing documents required for customs purposes in safe bags | H | |||
401 | Securing the payment of customs duties and taxes by pledging property; | H | |||
402 | Ensuring payment of customs duties and taxes by way of a bank guarantee | H | |||
403 | Ensuring the payment of customs duties and taxes by means of cash | H | |||
404 | Ensuring the payment of customs duties and taxes by surety | H | |||
405 | Customs support | H | |||
406 | Establishing the transportation route | H | |||
501 | Direction tocustoms authority of destinationrequest for the availability of the recipient of the goods | H | |||
502 | Obtaining information about entities from tax authorities that register legal entities, as well as other bodiesForeign economic activity | H | |||
503 | Obtaining commercial documents, accounting and reporting documents and other information related to foreign economic transactions with goods | H | |||
504 | Receipt of certificates from banks and other credit organizations on persons related to foreign economic activity and operations related to the payment of customs duties | H | |||
601 | Customs examination of goods | H | |||
602 | Customs examination of documents | H | |||
603 | Customs examination of means of identification of goods | H | |||
604 | Adoption by the structural divisions of the customs of the decision when checking the customs declaration in the direction of the organization of customs procedures and customs control | ||||
605 | Adoption by structural divisions of customs of the decision when checking the customs declaration in the direction of origin of goods | H | |||
606 | Adoption by the structural divisions of the customs of the decision when checking the customs declaration in the direction of trade restrictions and export control | ||||
607 | Adoption by the structural divisions of the customs of the decision when checking the customs declaration in the direction of the commodity nomenclature | 1. Risk minimization measures apply only to those goods in respect of which the risk contained in the risk profile has been identified 1. The decision on the classification of goods is made by the structural subdivision of customs (OTNiPT) in accordance with paragraph 16 of the Instruction | Decision making rel and fri | H | |
608 | Adoption by the structural divisions of the customs of the decision when checking the customs declaration in the direction of customs value control | H | |||
609 | Adoption by the structural divisions of the customs of the decision when checking the customs declaration in the direction of currency control | H | |||
610 | Adoption by structural divisions of customs of the decision when checking the customs declaration in the direction of customs payments | H | |||
611 | Adoption by structural divisions of customs of the decision when checking the customs declaration in the direction of control of fissile and radioactive materials | H | |||
612 | Adoption by structural divisions of customs of the decision when checking the customs declaration in the direction of intellectual property rights protection | Decision makingOTOAnd EC. The measure is applied in case of customs inspection. | H | ||
613 | Conducting an inspection before the release of goods by officials of the structural subdivision of the Federal Customs Service of Russia,MOUTHor customs | ||||
615 | Request for additional documents and information in order to verify the information contained in customs documents | Cost; the inspector does not agree with the HS code; vehicle adjustment |
Request for additional documents; approval + release; refusal to release; correction | H | H |
617 | Unloading of goods to a temporary storage warehouse | ||||
618 | Making a decision on issuing a permit for the customs procedure of customs transit by the Customs Transit Control Department (OCTT) of the Customs | ||||
619 | Making a decision on the completion of the customs transit procedure of the Customs OCT | ||||
620 | Making a decision on the issuance of a permit for the implementation of the customs procedure of customs transit of OCT RTU | ||||
621 | Making a decision on the completion of the customs procedure of customs transit of OCT RTU | ||||
623 | Release of goodscarried out in consultation with the head of the customs post | Coordinate by weight; coordinate by cost | The measure is applied in accordance with the provisions of the letter of the Federal Customs Service of Russia dated March 9, 2011 No. 04-66/10019 "On the application of risk minimization measures "623". | H | |
624 | Sending copies of declarations (or originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and documents attached to them to the structural subdivision of customs no later than two days after the release of goods (or after making a final decision on the customs value, in the case of the release of goods, subject to the payment of customs duties, which may be additionally accrued) for subsequent control | As a rule, it falls out when the 615 measure is applied, either by cost or by code | Sending documents to the structural unit | H | H |
625 | Sending copies of declarations (or originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and documents attached to them to the structural subdivision of the RTU no later than two days after the release of goods (or after making a final decision on the customs value, in the case of the release of goods, subject to the payment of customs duties, which may be additionally accrued) for subsequent control | H | |||
626 | Sending copies of declarations (or originals of declarations, or declarations in electronic form in the case of electronic declaration of goods) and documents attached to them to the structural subdivision of the Federal Customs Service of Russia no later than two days after the release of goods (or after making a final decision on the customs value, in the case of the release of goods, subject to the payment of customs duties, which may be additionally accrued) for subsequent control | H | |||
627 | Conducting preliminary verification of the authenticity of documents and information during documentary control by authorized officials of customs posts | H | |||
628 | Sending a copy of a set of documents (customs, transport and commercial) to the OPSUR of the customs office of destination no later than the next day after placing the goods under the customs procedure of customs transit | H | |||
633 | Customs inspection of goods, international transport vehicles and containers using inspection and inspection complexes | A) it is mandatory in case of detection by a special software tool using a random number generator; B) it is applied if it is possible to carry out customs inspection using the IDC, i.e. the actual presence of the IDC in the customs control zone where the object of control is located, or the relocation of the MIDC to this customs control zone during the period C) on all cases of the use of the IDC on the basis of this risk profile, the customs post informs the OPSUR of the customs. Information is provided in the manner and within the time limits established by the head of customs. |
Inspection with IDC | H | H |
634 | Customs inspection of goods and vehicles of international transportation in the presence of a specialist dog handler with a service dog | H | |||
635 | Conducting follow-up control of information obtained using the IDC by the Customs coordinating unit | A) is applied in all cases of application of 633 measures; B) when analyzing the Information obtained using the IDC, the officials of the OPSUR of the customs carrying outanalysis, examine the images obtained by comparing the data obtained as a result of scanning with information about goods and transport properties C) based on the results of the analysis of the information obtained using the IDC, the officials of the OPSUR customs, in all cases of customs inspection using the IDC in accordance with this risk profile, prepare a conclusion on the validity/ D) the conclusion of the customs OPSUR is sent to the customs post in accordance with the procedure and terms established by the head of customs. |
OPSUR control | H | |
636 | Conducting follow-up control of the information obtained using the IDC by the coordinating unit of the RTU | H | |||
637 | Participation of a specialist in the conduct of customs control in accordance with Article 101TCTS | H | |||
638 | Involvement of specialists and experts from other state bodies to assist in customs control in accordance with Article 102 of the Customs Code | H | |||
639 | Making a request to the declarant to submit the originals of documents confirming the information stated in the goods declaration on paper (when declaring goods in electronic form) | H | |||
1 to 10 (71) |
The measures are grouped as follows:
If, when performing customs operations with respect to goods, several risks contained in risk profiles are identified simultaneously, the list of measures to minimize which is partially or completely repeated, then the measures are applied taking into account the following:
In cases where certain risk minimization measures contained in the risk profile are not applied, or cannot be applied for objective reasons, or their application is impractical (applied earlier), the head of the customs post may decide not to apply such risk minimization measures (including reducing the volume and degree of customs inspection) and will be personally responsible for it.
In case of non-application of certain measures to minimize the risks contained in the risk profile, except in cases when they are not applied due to the conditions of the profile, the head of the customs post must report in writing to the head of customs about the reasons for their non-application no later than three working days from the date of the relevant decision, except for cases when the risk minimization measure The information contained in the risk profile was not used by authorized officials when activating the function of issuing electronic DT due to its previous use at the stage of receiving DT.
The reasons for not taking risk minimization measures are indicated in the report on the results of the risk minimization measures in accordance with the Rules for filling out the Report.
If the risk contained in the risk profile is identified with respect to goods re-declared after the previous refusal to release them (Article 201 of the Code) or the withdrawal of the DT (Article 192 of the Code), the head of the customs authority or his replacement person has the right to decide not to apply measures to minimize the risks contained in the risk profile to such goods including those applied by their own decision in accordance with the powers of the customs authority and providing for the actual control of the MMR 105, 109, 204, 601, 633.
This decision is made by the head of the customs post or (the person replacing him in case of his absence) in the form of a resolution on the memo of the official who revealed the fact of an earlier customs inspection only if, in respect of goods previously declared to the customs authority using the DT (goods in respect of which a decision was made to refuse release or permission has been given to revoke the DT), the measures to minimize risks contained in the risk profile and providing for the actual customs control of the MMR have already been applied 105, 109, 204, 601, 633.