CUSTOMS RISK MANAGEMENT - TIME OF DECLARATION PROCESSING BY CONTROL CANNELS

Autori članka: 
Jovanka Biljan, Aleksandar Trajkov
Godina izdavanja članka: 
2016
Broj u godini: 
1
Apstrak članka: 

CUSTOMS RISK MANAGEMENT - TIME OF DECLARATION PROCESSING BY CONTROL CANNELS
Abstract
: Dealing with a large scope of turnover across the borders, Customs authorities shouldbalance the level of controls and interventions, on the one, and the time and costs relatedto declaration processing, on the other hand. Modern customs control systems should be basedon selectivity approach and risk management.Risk management as a new approach in organizing and controlling Customs activities, is acomplex process which starts with identifi cation, 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 forstraightening Customs performance quality, with special emphasize on the time of processingof import declaration. Using statistical methods, calculations will be made on the impact ofselected 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.

Keywords: CRM, risk management, processing time, customs declaration, customs channels,