LEGAL ASPECTS OF CUSTOMS RISK MANAGEMENT IN UKRAINE

• Authors: Brendak Alina

Title variants

PL

PRAWNE ASPEKTY ZARZĄDZANIA RYZYKIEM CELNYM NA UKRAINIE

• Languages of publication: EN

Abstracts

EN

Legal framework is a core element of every public activity. Customs affairs are not an excep-tion. Main source of customs regulation in Ukraine is a Customs Code adopted in 2012. Ac-cording to article 320 of Ukrainian Customs Code forms and scope of control, sufficient to ensure that the customs legislation and international treaties of Ukraine are observed at the time of customs clearance, shall be selected by the customs offices (customs stations) on the basis of the risk management system. Thus, proper functioning of risk management system is a crucial thing for selective customs control. Aim of this article is to describe legal basis for customs risk management system application and to find out if there are any gaps in customs legislation, which prevent form its full-fledged functioning and use. So apart of customs risk management legislation, some general provisions are to be analyzed further.

PL

Ramy prawne są podstawowym elementem każdej działalności publicznej, a sprawy celne każdego państwa nie stanowią wyjątku. Głównym źródłem prawnych regulacji celnych na Ukrainie jest Kodeks Celny przyjęty w 2012 r., który zgodnie z art 320, stanowi zakres i cel przestrzegania przepisów celnych i międzynarodowych traktatów Ukrainy w czasie odprawy celnej. Natomiast urzędy celne (stacje celne) wybierane są na podstawie systemu zarządzania ryzykiem. Dlatego prawidłowe funkcjonowanie systemu zarządzania ryzykiem jest kluczowe dla selektywnej kontroli celnej. Celem niniejszego artykułu jest opisanie podstawy prawnej dla zastosowania systemu zarządzania ryzykiem celnym oraz sprawdzenie, czy istnieją jakiekol-wiek luki w przepisach celnych, które uniemożliwiają pełne funkcjonowanie i wykorzystanie systemu celnego na Ukrainie. Autorzy wskazują, ze oprócz prawodawstwa w zakresie zarzą-dzania ryzykiem celnym, niektóre ogólne przepisy w tym zakresie należy poddać dalszej analizie.

Keywords

EN

customs regulations in Ukraine; customs control; risk management system; risks analysis; risks assessment; risk profile; risk indicators

PL

regulacje celne na Ukranie; kontrola celna; system zarządzania ryzykiem celnym; analiza ryzyka; ocena ryzyka; profil ryzyka; wskaźniki ryzyka

• Publisher: Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
• Journal: International Journal of Legal Studies (IJOLS)
• Year: 2018
• Issue: 3(1)
• Pages: 141-153

Dates

published

2018-06-30

Contributors

author

Brendak Alina

• National Academy for Public Administration under the President of Ukraine

References

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Identifiers

ISSN

2543-7097

EISSN

2544-9478

DOI

10.5604/01.3001.0012.2165