Establishing risk indicators

Risk indicators, as a rule, briefly describe the criteria, deviation from which is a signal of the presence of risk. Risk indicator indicators contain accurate quantitative and qualitative data corresponding to the risk indicator.

The following product information is compared:

  • TN CodeForeign economic activity. Attribution of a product to a risk group based on its belonging to a particular product group byHSit is widely used in the practice of customs authorities. In some cases, this criterion is the only indicator, in other cases it is used together with a number of other factors;
  • Weightsgrossproducts;
  • The conditional amount of customs payments to be paid and the amount of customs payments paid when declaring goods of this commodity batch. The difference in these amounts may indicate the payment of customs duties not in full, which is the basis for further analysis of the customs declaration, which takes into account:
    • provision of benefits for the payment of customs duties;
    • provision of tariff preferences;
    • application of special correction coefficients for individual clearing and closed currencies to the official exchange rate of the corresponding base currency to the Russian ruble, established by a decree of the Government of the Russian Federation;
  • features of the movement of goods and features of the previous customs procedure;
  • availability of customs value adjustment;
  • declaration by the declarant in the customs declaration of the invoice value of goods in a currency other than the currency specified in the electronic notification.

Based on the results of analytical work, as well as on the results of subsequent control, sets of signs are identified that suggest the presence of risks.

Risk assessment

The assessment of the degree of the identified risk is determined by the expert method depending on the amount of the alleged damage, the frequency of manifestations and other indicators, and this assessment provides for the probability of committing an offense orcrimes.

Degree of riskit can be high, medium or low. If the degree of risk is determined as low, then in this case the objects of analysis are monitored (analysisinformation) and continues until the risk level changes to medium or high, the information is brought to the management.

Ifrisk levelif it is recognized as average, then an official of the customs authority prepares a draft orientation.

In the case when the degree of identified risk is high, a draft risk profile is formed with an explanatory note attached to it. In this form, the draft profile is sent to the appropriate department of the Main Directorate of the Organization of Customs Clearance and Customs Control of the Federal Customs Service of Russia, where it is registered in the journal and after the workshop on its basis can be developedrisk profilein the risk management and operational control of the Federal Customs Service of Russia.