Збірники наукових праць ЦНТУ
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Item Система аналізу та управління ризиками в контексті забезпечення митної безпеки України(ЦНТУ, 2019) Туржанський, В. А.; Несторишен, І. В.; Джумурат, О. В.; Туржанский, В. А.; Несторишен, И. В.; Джумурат, О. В.; Turzhanskyi, V.; Nestoryshen, I.; Dzhumurat, O.У статті досліджено теоретичні підходи та нормативно-правові засади функціонування системи аналізу та управління ризиками в контексті забезпечення митної безпеки України. Визначено основні підходи до категорій «ризик», «митний ризик», «митна безпека»; встановлено основні елементи та базові принципи системи управління ризиками в контексті забезпечення митної безпеки України. Обґрунтовано, що особливої актуальності набувають інструменти націлювання на ризики, які належать до інтелектуальних механізмів митного контролю та дозволяють виявляти та здійснювати моніторинг партій товарів з високим ступенем ризику. В статье исследованы теоретические подходы и нормативно-правовые основы функционирования системы анализа и управления рисками в контексте обеспечения таможенной безопасности Украины. Определены основные подходы к категориям «риск», «таможенный риск», «таможенная безопасность»; установлены основные элементы и базовые принципы системы управления рисками в контексте обеспечения таможенной безопасности Украины. Обосновано, что особую актуальность приобретают инструменты таргетинга риски, которые принадлежат к интеллектуальным механизмов таможенного контроля и позволяют выявлять и осуществлять мониторинг партий товаров с высокой степенью риска. The article explores theoretical approaches and normative legal bases of functioning of the system of risk analysis and management in the context of ensuring the customs security of Ukraine. The basic approaches to the categories "risk", "customs risk", "customs security" are defined. Based on the analysis of the definition of the concept of "customs risk" in international law and the scientific literature, it can be concluded that it should be interpreted as the probability of non-compliance or violation of the rules of domestic customs legislation and the procedure of conducting foreign trade operations by economic entities, which leads to the occurrence of customs damage . Customs regulations aimed at ensuring streamlining of the practical application of the risk analysis and management system are investigated. It also defines the expanded conceptual and categorical apparatus of customs risk management, the corresponding accompanying classifiers of forms of customs control, violations, areas of risk, etc., specifies the features of actions of officials of customs authorities in the application of automatic risk analysis and management system, as well as the procedure for development, formalization, testing, implementing and monitoring the effectiveness of risk profiles. It is established that the analysis process is carried out in two main stages: 1) risk assessment for each risk profile; 2) determination of the list of forms of control as a whole for customs declarations. Establishing an effective risk management system involves the introduction of a range of measures, including: mandatory prior notification by carriers; expanding the use of electronic declaration; construction of an institute of authorized economic operator; shifting the emphasis of fiscal risk control, including customs value, to the stage after completion of customs clearance; introduction of advanced information and technical solutions in the field of customs control, including automated production of goods.Item Світовий досвід функціонування таргетинг-центрів в контексті забезпечення митної безпеки(ЦНТУ, 2018) Туржанський, В. А.; Несторишен, І. В.; Туржанский, В. А.; Несторишен, И. В.; Turzhanskyi, V.; Nestoryshen, I.У статті досліджено зарубіжний досвід функціонування центрів таргетингу при здійсненні митного контролю з метою забезпечення митної безпеки. Визначено сутність таргетингу, основні типи завдань таргетинг-центрів та можливість їх впровадження в діяльність ДФС України. Встановлено, що таргетинг є сучасним інструментом митного контролю, який створює передумови для оперативного опрацювання великих об’ємів інформації щодо вантажів, пасажирів та транспортних засобів, які переміщуються через митні кордони країн, а також дозволяє відійти від практики інтуїтивного вибіркового обрання об’єкта поглибленого огляду. В статье исследован зарубежный опыт функционирования центров таргетинга при осуществлении таможенного контроля с целью обеспечения таможенной безопасности. Определена сущность таргетинга, основные типы задач таргетинг-центров и возможность их внедрения в деятельность ДФС Украины. Установлено, что таргетинг является современным инструментом таможенного контроля, создает предпосылки для оперативной обработки больших объемов информации по грузам, пассажиров и транспортных средств, перемещаемых через таможенные границы стран, а также позволяет отойти от практики интуитивного выборочного избрания объекта углубленного осмотра. In the conditions of the formation of an integrated system for the implementation of the state customs business, the issue of securing the implementation of international trade becomes especially urgent. Realization of this task is possible only with the use of modern customs control instruments and the formation of an adequate customs information environment through the use of prior information. At the same time, targeting, based on the use of risk profiles and other information and enforcement measures, for the selection of passengers, vehicles and goods requiring additional inspection, is increasingly popular. The article investigates the foreign experience of the operation of targeting centers in the implementation of customs control in order to ensure customs security. The essence of targeting, main types of tasks of the target-centers and the possibility of their introduction into the activity of the State fiscal service of Ukraine are determined. It has been established that targeting is a modern tool for customs control, which creates the preconditions for the rapid processing of large volumes of information on goods, passengers and vehicles moving through the customs borders of the countries, and also allows to depart from the practice of intuitive selective selection of in-depth inspection object. Targeting centers provide better risk assessment capabilities across the entire range of border and customs functions, management and integration of information databases, coordination of intelligence and operational activities, and contributes to the overall effective implementation of the concept of integrated border management. The reasons for their creation in each country are different; they do not have a clear set of functions. Targeting Centers have made it possible to improve: management and data synthesis; application of the approach to the assessment and definition of objects for verification, which is coordinated at the national level; coordination of activities for the collection of operational data and operational activities; as well as the possibility of integrated border risk management across the entire border sector. The authors study the peculiarities of the operation of targeting centers in Canada, Finland, New Zealand, Germany, USA, China, Brazil and Australia. Overall, the analysis of the functioning of the targeting centers has led to the conclusion that they provide countries with additional benefits by improving the management and synthesis of information; more effective use of the approach to risk assessment and definition of facilities for national-level coordinated verification; the expansion of the link between activity for the collection of operational data and operational activities; and a more coordinated approach to border risks and more effective achievement of national boundary management objectives. Thus, the functioning of targeting centers intensifies the effect of interagency interaction, in particular, in the implementation of the state customs business and raises national security to a much higher level of protection of the economic interests of the country. It is established that the introduction of the latest information risk-oriented tools taking into account the foreign experience of the operation of the targeting centers can bring Ukraine closer to the best practice in customs procedures in the context of their simplification and customs security.Item Профілювання митних ризиків в системі забезпечення митної безпеки України(ЦНТУ, 2018) Несторишен, І. В.; Туржанський, В. А.; Несторишен, И. В.; Туржанский, В. А.; Nestoryshen, I.; Turzhanskyi, V.У статті проаналізовано сучасні тенденції здійснення митного контролю шляхом застосування ризикоорієнтованих інструментів митного контролю. Зазначено, що згідно вітчизняного законодавства форми та обсяги контролю обираються митницями на підставі результатів застосування системи управління ризиками. Досліджено сучасне нормативне забезпечення функціонування системи аналізу та управління митними ризиками. Проаналізовано етапи розроблення профілів митного ризику, алгоритм їх розроблення, а також процес їх формалізації відповідно до чинного законодавства. В статье проанализированы современные тенденции осуществления таможенного контроля путем применения рискоориентированных инструментов таможенного контроля. Отмечено, что согласно отечественному законодательству, формы и объемы контроля избираются таможнями на основании результатов применения системы управления рисками. Исследовано современное нормативное обеспечение функционирования системы анализа и управления таможенными рисками. Проанализированы этапы разработки профилей таможенного риска, алгоритм их разработки, а также процесс их формализации в соответствии с действующим законодательством. Integration of Ukraine into the world economy envisages the improvement of the control system during the movement of goods across the customs border. Topical issue features the implementation of control activities by public authorities in the context of the production model to ensure a balance between promoting economic operators of foreign trade and customs security software. Solving this problem involves the development of measures aimed at significantly simplifying customs formalities connected with the movement of goods across borders and customs declarations, optimization of control procedures carried out by the customs authorities under conditions of maximum detection and neutralization of threats and dangers of foreign economic nature. The automated system of analysis and management of customs risks is the determining place in this system of relations. The article analyzes the current trends of customs control through the use of risk-oriented instruments of customs control. In addition, the modern normative provision of the functioning of the system of analysis and management of customs risks is investigated. It is noted that according to the domestic legislation forms and volumes of control are selected by customs on the basis of the results of application of the risk management system. Implementation by SFS (their departments) analysis, detection and risk assessment, including information technology, to determine the form and scope of customs control include: identifying conditions and factors affecting the occurrence of risks; definition of areas of risk; definition of risk indicators; assessment of the probability of occurrence of risks and possible harm in case of their manifestation. It has been determined that risk management for determining the forms and volumes of customs control is carried out at strategic, tactical and operational levels. Income and fee bodies use such risk management tools as risk profiles; orientation; risk indicators; methodical recommendations for the work of customs officials on the analysis, identification and risk assessment; random selection for determining the forms and scope of customs control. One of the steps in developing and implementing a risk management system is the development of risk profiles, which are the means by which customs authorities use risk management in practice. Today, the main instrument used by the income and charges for system analysis of foreign trade operations are ACCS "Inspector", which includes Automated system of analysis and management of customs risks and specialized software and information systems that are part of the Single Automated Information System and provide event monitoring the delivery of goods to customs destination, customs value and classification of goods, etc. The said software is widely used, and for other tasks such as analysis of foreign trade operations during customs audits, on-line monitoring of goods in respect of which triggered some risk profiles, preparing statistical reports, control over certain operations, the sample data for user-defined parameters using advanced reporting tools and more. The authors analyze the stages of development of customs risk profiles, algorithm for their development, as well as the process of their formalization in accordance with the current legislation. Further improvement of the risk management system requires both the development of the general legal framework and the formation of regulatory support at the level of customs. In particular, the topical issues of streamlining of the right regulation of risk management are the further use by customs of the automated system of customs clearance from regional algorithms of automated analysis and risk assessment under customs declarations.