Application of the risk management system in customs authorities: state and prospects of development

The article analyzes the application of the risk management system of the Federal Customs Service of Russia within the framework of the EAEU, examines the problems of applying the risk management system in the customs control of goods and vehicles, including differences in law-enforcement practices and approaches to customs control in the EAEU countries, information disunity, concludes the need for effective use of information systems and identifies prospects for improving the application of the risk management system in customs authorities.