Prevention of corruption risks during customs procedures: typology and signs

The article examines the theoretical and practical problems of determining the essence of corruption risks in the implementation of customs procedures, its signs within the limits of its customs and legal support. The definition of “administrative and legal provision of customs affairs” is given. The essence of the category “corruption risk in the sphere of implementation of customs procedures” has been determined. It has been found that corruption-inducing factors in the activities of officials of customs bodies are formed both in the sphere of organization and management of state customs affairs, and arise from the abuse of power and official position by officials of customs bodies and violations of the established procedure for carrying out customs procedures. The scientific approach is supported, that it is advisable to divide the factors of corruption risks in the implementation of customs procedures into external and internal. It was established that the customs procedure is a law-enforcement activity of customs authorities and their officials, aimed at the implementation of their powers regarding the organization of the movement of goods and vehicles across the customs border of Ukraine, ensuring compliance with customs rules. It was determined that the customs procedure is aimed at maintaining the regime of legality in matters of organizing the movement of goods and vehicles across the customs border of Ukraine. It has been proven that the elements of the structure of the implementation of customs procedures should include: customs control procedures; customs clearance procedures; tax and customs payment procedures. It has been established that customs control and customs clearance are the main areas of activity of customs authorities, which are carried out by performing customs formalities, which are components of customs procedures. An understanding of the legal nature of customs procedures as a legal regime operating at the facilities and in the places where they are carried out has been established. The content and criteria for the distribution of customs regimes in the context of customs regime rules are determined. Signs of corruption risks during customs procedures have been identified.