The process of preparing and applying risk profiles

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:

• identification of the risk area and risk research,
• establishing risk indicators,
• risk assessment,
• drawing up a risk profile.

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.

Effective customs control with the use of SUR

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 unitsMOUTHor the Federal Customs Service 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:

• Identified risks,
• Measures taken to address the identified risks,
• Inspection characteristics,
• The name of the standard criterion, the name of the measure, notes to measures and inspections, the source of information for the application of direct measures to minimize risks" (codes and interpretation of relevant information).