Legal foundations of customs risk management in the EU

Abstract

The research relevance is determined by the need to harmonize domestic customs legislation with EU norms in the context of Ukraine's European integration. The hypothesis is that the customs risk management system in the EU is based on a clear legal structure, which includes interrelated principles and elements that ensure its effective functioning. The legal foundations and key elements of the customs risk management system in the European Union are being studied. The authors analyze the provisions of the EU Customs Code, particularly the articles related to risk management and customs control. The fundamental principles and mechanisms of the European customs risk mana­gement system are being considered. The research has demonstrated that European customs legislation creates a strong legal foundation not only for international trade activities but also for effective risk management. A number of principles have been identified on which the customs risk management system is based: the principle of a risk-oriented approach, the principle of information confiden­tiality, the principle of interagency cooperation, and the principle of differentiated approach to control. The key elements of the system are characterized: common risk criteria, which ensure a unified approach to risk analysis throughout the entire EU territory; priority control areas, which determine the directions of primary focus for customs control; and a risk information exchange system, which ensures prompt data exchange between customs authorities, as well as the concept of an authorized economic operator. Significant attention is paid to the mechanisms of electronic information exchange. The current trends in the development of the customs risk management system in the EU have been highlighted, particularly the implementation of new technologies such as artificial intelligence, machine learning, and blockchain, as well as the strengthening of international coopera­tion and the improvement of mechanisms for evalua­ting the customs control effectiveness. This research has practical significance in the context of Ukraineʼs European integration processes and the harmoni­zation of domestic customs legislation with EU standards regarding customs risk management.