Establishment of risk indicators

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

The following product information is compared:

  • TH code FEA... Assigning a product to a risk group based on its belonging to a particular commodity group by CN FEA widespread 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;
  • Weights gross goods;
  • The notional amount of customs payments due and the amount of customs payments paid when declaring goods of a given consignment. The difference in the indicated amounts may indicate that the customs payments have not been paid in full, which is the basis for further analysis of the customs declaration, which takes into account:
    • provision of privileges for customs payments;
    • provision of tariff preferences;
    • the application of special correction factors in respect of individual clearing and closed currencies to the official exchange rate of the corresponding base currency against the Russian ruble, established by a regulation of the Government of the Russian Federation;
  • features of the movement of goods and features of the previous customs procedure;
  • availability of customs value adjustments;
  • declaration by the declarant in the customs declaration of the invoice value of the goods in a currency other than the currency indicated in the electronic notification.

According to the results of analytical work, as well as the results of subsequent control, sets of signs are revealed that suggest the presence of risks.

Risk assessment

The assessment of the degree of risk identified 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 an offense or crime.

Degree of risk 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 (information analysis) and continues until the level of risk changes to medium or high, the information is communicated to the management.

If risk level is recognized as average, the customs officer prepares a draft orientation.

In the case when the degree of the 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 FCS of Russia, where it is registered in the journal and after a workshop it can be developed based on it risk profile in risk management and operational control of the FCS of Russia.