customs risk

The article is devoted to the study of theoretical principles of risk management in customs sphere. In the customs sphere, the most common risks arise when declaring goods in the appropriate regimes - this allows to reduce duty rates or provide exemptions from taxation; when declaring an un- reliable product code according to the UKG FEA, which is also an attempt to evade taxation. In addi- tion, the source of risk may be the vehicle carrying the goods and the carrier who is responsible for transporting the goods from seller to buyer.