CUSTOMS RISK MANAGEMENT – TIME OF DECLARATION PROCESSING BY CONTROL CANNELS

Abstract

Dealing with a large scope of turnover across the borders, Customs authorities should balance the level of controls and interventions, on the one, and the time and costs related to declaration processing, on the other hand. Modern customs control systems should be based on selectivity approach and risk management.Risk management as a new approach in organizing and controlling Customs activities, is a complex process which starts with identification, analyzing and evaluation of possible risks, and continues with treating of selected risks by adoption of risk indicators and profiles. The main goal of this paper is to analyze the importance of risk management approach for straightening Customs performance quality, with special emphasize on the time of processing of import declaration. Using statistical methods, calculations will be made on the impact of selected control channel for customs clearance on the time on import declaration processing. The results of this research will indicate the expectations on the time for import declarations processing when using different customs control channels.