Selectivity and minimization: customs control principles

Анотація

Customs control principles are explored in the article, particularly, minimization and selectivity principles. Customs control is believed to be one of the main operations, its quality procedure influences on the compliance with the customs legislation of Ukraine, ensuring protection of national interests, as well as correct calculation and payment of customs fees, and therefore, replenishment of state budgets. Selectivity and minimization are emphasized to be fundamental principles of customs control. So to speak, it’s two sides of the same coin. Selection of successful and efficient customs formalities, focused on an object of customs control (customs clearance of risky goods), and limitation only to those forms of customs control, which are just enough and required to ensure compliance with the customs legislation of Ukraine. Adherence to these principles of customs control seems to guarantee an applied risk-oriented approach to customs affairs in Ukraine. The risk management system is particularly highlighted herein, as the main basic method of customs control principles. This method allows to optimally use resources of the State Customs Service of Ukraine, keeping the customs control effectiveness, and relieving conscientious declarants from an unnecessary “subjectivism and human factor” in making management decisions in customs control and clearance.

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