Application
To the Contract about the Customs code
Customs union accepted
By the decision of Interstate Council
The Euroasian economic community
( Supreme body of customs union)
At a level of the chapters of the states
From November 27, 2009 N 17
(unofficial translation)
SECTION 3. CUSTOMS CONTROL Chapter 17. << >> Chapter 19. C H A P T E R 18. "Risk management"
A r t i c l e 127.
Terms used in this chapter
In this chapter, the following terms and their definitions:
1) Risk analysis - systematic use of available information, the customs authorities to determine the circumstances and conditions for risk identification and assessment of the likely consequences of non-compliance with customs laws and customs union. Risks are divided into two types: identified and potential;
2) identification of risk - a fact proving that the violation of customs laws and customs union (or) the law states - members of the customs union has already taken place and the customs authorities are aware of this fact;
3) indicators of risk - defined criteria with predefined parameters, deviation from which, or compliance with which enables selection of a control object;
4) the potential risk - the risk that was not revealed, but the conditions for its appearance there;
5) risk profile - the collection of information about areas of risk, risk indicators, as well as guidance on the application of necessary measures to prevent or minimize risks;
6) risk area - separate grouped objects of risk analysis in respect of which require the use of certain forms of customs control, or their combination, as well as improving the efficiency of customs administration;
7) Risk Assessment - The systematic identification of possible risk and consequences of violations of customs laws and customs union in the case of its occurrence;
8) risk - the likelihood of non-compliance with customs laws and customs union (or) the law states - members of a customs union;
9) covering goods - goods that a sufficient degree of probability may be declared instead of goods at risk;
10) the risk of goods - goods across the customs border, for which the identified risks or there are potential risks;
11) risk management - a systematic work on the development and implementation of measures to prevent and minimize risks, evaluating their performance, as well as monitoring the fulfillment of customs operations, which provides continuous updates, analysis and review of available information, the customs authorities;
12) the level of risk - to be determined based on the likelihood of the risk and possible consequences of risk.
A r t i c l e 128.
Goals of Risk Management System
1. Customs authorities apply the risk management system to identify goods, international carriage of vehicles, documents and persons subject to customs control, customs control forms applicable to such goods, international carriage of vehicles, documents and individuals, as well as the degree of implementation of customs control.
Strategy and tactics of the risk management system is determined by the laws of the - members of the customs union.
2. The objectives of the risk management system are:
1) provision within the competence of customs authorities of measures to protect the national (state) security, life and health, environmental protection;
2) focusing on high-risk areas and making more efficient use of available resources;
3) detection, prediction and prevention of violations of customs laws and customs union (or) the law states - members of a customs union:
have sustained;
related to the evasion of customs duties and taxes on a significant scale;
undermining the competitiveness of goods the customs union;
affecting other types of control, enforcement is entrusted to the customs authorities;
4) acceleration of customs procedures for goods moving across the customs border.
3. Customs authorities carry out a mutual exchange of information on the measures applied to minimize the risks, as well as other information, improve efficiency of customs control, in the order established by international treaty states - members of the customs union.
A r t i c l e 129.
Objects of the risk analysis
1) goods under customs supervision, or placed under the customs procedure of release for domestic consumption;
2) international carriage of vehicles;
3) the information contained in external agreements (contracts), purchase or exchange, agreements or other documents in the possession, use and (or) disposal of goods;
4) the information contained in transport (shipping), commercial, customs and other documents;
6) the results of application of customs control.
A r t i c l e 130.
Activities of customs authorities to assess and manage risks
1. Activities of customs authorities to assess and manage risks is to perform the following tasks:
1) establishing a database of information risk management system of customs authorities;
2) an analysis and assessment of risks, which include the systematic identification of:
Objects risk analysis;
risk indicators for objects of risk analysis, determining the need for measures to prevent and minimize risks;
evaluation of possible damage in case of risks;
3) development and implementation of practical risk management measures taking into account:
the likelihood of risks and possible consequences;
analysis of possible measures to prevent and minimize risks.
2. The collection, processing and analysis of information about the effectiveness of measures taken to minimize risks, and results of specific goods and (or) Vehicles certain forms of customs control the customs authorities on an ongoing basis.
3.
4. The content of the established profiles and risk indicators for use by customs authorities, is confidential and shall not be disclosed to other persons, except as specified in the legislation states - members of the customs union.