With the introduction of electronic declaration, customs control is carried out on the basis of a risk management system. This made it possible to minimize the influence of the human factor on the decision-making regarding goods and contributes to the acceleration of customs clearance and customs control processes.
the risk management system is focused on risk minimization:
understating the customs value of the goods
no declaration or false declaration
non-compliance with the conditions of placement for procedures
non-compliance with prohibitions and restrictions
non-payment of anti-dumping duties
violations of intellectual property rights
The customs legislation provides for the following provisions
The principle of selectivity of objects for customs control. A risk management system is used in customs control
The procedure for the risk management process is determined by the authorized body.
The information in the profiles and risk indicators is confidential, except for:
1) the fact of bringing to criminal and (or) administrative responsibility;
2) the presence of arrears on customs payments and taxes.
The categorization of persons performing customs operations is carried out by classifying them into categories of low, medium or high risk.
For the purpose of differentiated application of risk minimization measures, the categorization of persons performing customs operations is carried out by assigning them to low, medium or high risk categories.
The low-risk category includes an authorized economic operator (AEO), large taxpayers, domestic producers, investors and participants in foreign economic activity (UVED) who scored less than 35% of the maximum score as a result of categorization.
The high-risk category includes UVED who scored more than 85% of the maximum score as a result of categorization.
The category of medium risk level includes all other UVED that did not fall into the categories of low and high risk.
UVED categorization is performed automatically. Data mining is carried out
The process of risk management by customs authorities includes:
1) collection and processing of information about the objects of customs control, customs operations performed and the results of customs control carried out both before and after the release of goods;
2) risk assessment;
3) description of the risk indicator;
4) definition of measures to minimize risks and the procedure for their application;
5) development and approval of risk profiles;
6) selection of objects of customs control;
7) application of risk minimization measures;
8) analysis and control of the results of the application of risk minimization measures;
9) evaluation of the effectiveness of the measures specified in this paragraph.
The risk criteria are determined by the customs authority and are confidential information, access to which is restricted by the legislation of the Republic of Kazakhstan