ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 31, 2015 No. 684

About approval of the Procedure for carrying out the analysis and risks assessment, development and implementation of measures for risk management for determination of forms and amounts of customs control

According to part two of Article 363 of Chapter 52 of the Section XI of the Customs code of Ukraine, I order to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, for the purpose of ensuring selectivity of customs control by application of risk management system:

1. Approve the Procedure of the analysis and risks assessment, development and implementation of measures for risk management for determination of forms and amounts of customs control which is applied.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) to provide in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. (Kosarchuk V. P.) in accordance with the established procedure to provide to department of communications of the Public fiscal service of Ukraine promulgation of this order.

4. Declare invalid:

the order of the State Customs Service of Ukraine of December 13, 2010 No. 1467 "About approval of the Procedure for application of the automated analysis system and risk management in case of customs control and customs clearance of goods using the cargo customs declaration", registered in the Ministry of Justice of Ukraine on February 11, 2011 for No. 180/18918;

the order of the Ministry of Finance of Ukraine of May 24, 2012 No. 597 "About approval of the Procedure for carrying out the analysis and risks assessment, development and implementation of measures for risk management in Customs Service of Ukraine", registered in the Ministry of Justice of Ukraine on June 1, 2012 at No. 882/21194.

5. This order becomes effective from the date of its official publication.

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and the vice-chairman of the Public fiscal service of Ukraine providing accomplishment of tasks of the Public fiscal service of Ukraine on realization of state policy in the field of the public customs affairs.

Approved by the Order of the Ministry of Finance of Ukraine of July 31, 2015, No. 684

Procedure of the analysis and risks assessment, development and implementations of actions on risk management for determination of forms and amounts of customs control

I. General provisions

1. This Procedure is developed for the purpose of ensuring selectivity of customs control by application of risk management system (further - the RMS), increases in overall performance of State Customs Service during customs control, acceleration of customs clearance due to application of measures for risk management, including risk analysis with use of information technologies, and targeting implementation.

2. This Procedure establishes single approach to forming of the RMS information database of customs authorities, implementation by customs authorities (their structural divisions) of the analysis and risks assessment, development and realization of practical measures on risk management for determination of forms and amounts of customs control, the analysis of results and adjustment of the taken measures for risk management.

3. In this Procedure terms are used in the following values:

automated control system for risks (further - ASUR) - the component of functional systems of the single automated information system of customs authorities (further - EAIS) providing application of the automated control using the RMS for determination of forms and amounts of customs control;

accidental selection - selection process of objects of control or their set for election of forms and amounts of customs control when each object has identical probability to be selected;

measures for management of risks sets of the measures realized by customs authorities for the purpose of identification and risks assessment, and also response to the identified risk;

the identified risk - analysis result and risks assessments which in specific case of implementation of customs control and/or customs clearance of goods, vehicles of commercial appointment gives the chance to choose forms and amounts of customs control;

risk criterion indicators with the parameters set in advance which use gives the chance to perform the choice of object of control;

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