Risk Management in Customs Business Under Martial Law

Abstract

The article is dedicated to analyzing risks in customs business under martial law. The instability of the state's economic, social, and political components leads to an increase in illegal activities, including in customs affairs, which highlights the relevance of this research. The article examines the essence of customs control, customs risk, and the impact of non-compliance with customs legislation. It considers the goals and levels of the risk management system, its importance for national security protection, and the acceleration of foreign trade. Measures to improve customs control through the automated risk management system (ARMS) are described. The research shows that martial law creates favorable conditions for unauthorized import and export of goods, reducing the effectiveness of customs control and causing financial losses due to infrastructure destruction and reduced supply volumes. The article analyzes the main risks that arise during this period, including smuggling risks, decreased customs revenues, dishonest customs officers, destruction of goods, and damage to customs infrastructure. To effectively manage these risks and minimize their consequences, the following measures are proposed: creation of reserve customs posts and customs offices, expansion of their throughput capacity, strengthening information security, insuring cargo, and forming funds by foreign economic activity entities to cover possible losses. Special attention is given to the digitalization of customs procedures, which will help reduce the level of corruption and improve the overall efficiency of customs control.

Keywords

• arms
• risk management system
• risk management
• customs risks
• risk
• customs business