Formation of a risk management system and the effectiveness of its application

The article is devoted to the main stages of the formation and development of the risk management system. A new stage in the development of the risk management system is highlighted, which is associated with the introduction of electronic declaration and automated systems in the activities of the customs authorities of the Russian Federation. The paper provides an overview of the main regulatory and legal acts that enshrine in law the concepts and norms of the application of the risk management system to ensure the selectivity of customs control forms. It is determined that the risk management system is based on the effective use of the resources of customs authorities to prevent violations of the customs legislation of the Russian Federation by participants in foreign economic activity. On the example of performance indicators and efficiency of the Federal Customs Service of Russia, an assessment of the effectiveness of the customs authorities is presented, taking into account the application of the risk management system. The most effective indicators were in 2020, which is directly related to the development of electronic customs services and the introduction of information technologies into the activities of the customs services. In the future, while implementing the development strategy of the Customs Service of the Russian Federation until 2030, it is planned to create a smart, self-adjusting risk management system that will ensure performing the analysis of each individual consignment in real time.