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 validity period of the orientation;
• territorial scope of the orientation;
• description of the risk area;
• indicators of risk indicators.

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 being developed by the structural subdivision of the Federal Customs Service of Russia,MOUTH, customs in their 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 unit of the Federal Customs Service of Russia and sent tocustoms authorities as a rule, by letter from the Federal Customs Service of Russia, as well as as part of software tools.