Risk analysis and risk management for customs controls of the German customs administration

The risk analysis , on which the customs controls of the German customs administration with regard to goods are to be based, is part of a comprehensive process - referred to as risk management - and is divided into four consecutive steps

Data collection,
Analysis and assessment of risks based on the collected data,
Implementation of customs controls based on the results of the analysis and
Success control.

The term risk analysis defines a working method with which the goods controls of the Federal Customs Administration are to be improved towards the economic operators. The goods controls should be carried out in a targeted and resource-saving manner with regard to a risk. As a matter of principle, they should only be carried out on goods, natural and legal persons and in those areas in which or where the risk of irregularities and even criminal activities is greatest. Companies and businesses that prove or have proven to be trustworthy should as far as possible be spared from goods controls. The task is to track down the black sheep.

According to the legal definition of Article 4 No. 25 Customs Code , a risk is basically an incident in connection with the movement of goods between the European Community and third countries , which leads to the fact that Community law is violated in some form, in particular the duties are not or incorrectly Height will be charged.

The determination of the level of a risk is based on the probability of the occurrence of an incident and its effects. Samples without a risk analysis are expressly not excluded. An electronic IT process is the basis for risk management . In order to enable the German customs office of entry at which the goods are imported from a third country (e.g. Switzerland, with which there is an EU-Switzerland free trade agreement ), goods controls (called customs inspection), the person involved in customs must submit a prior notification in good time. The same applies to the export of goods to third countries.

In order not to have to submit to constant goods controls, companies and businesses can obtain the status of an Authorized Economic Operator.

A central office “Risk Analysis Customs” in Münster bundles the risk management. Important information suppliers are the customs offices and tax auditors . In the decentralized participant evaluation, experiences with the economic participant are also collected and evaluated in a database. All information is then used to create risk profiles that are electronically available to all customs offices.

The central office alone is not sufficient for a risk analysis. In addition, a local risk analysis must be carried out at the local customs offices. An indispensable prerequisite for this is that the declarations describe the goods so specifically that they can be identified immediately and clearly and classified in the customs tariff . Registrations such as "Tools, accessories, department store or catalog goods, pharmaceuticals or food preparations" cannot be used for a local risk analysis (see for details Duric, Local Risk Analysis).

With the ATLAS electronic system, queries regarding the declarations regarding the customs tariff can be made section by section at the customs offices , so that the customs office has a precise overview of the imported goods. The inspections for the individual sections can also be called up (see in detail Duric, customs administration target catalog).

In the case of a high risk, the customs control must be a full quantity and representative quality inspection.

literature

Hans-Peter Duric: Organization and efficiency of customs supervision and auditing . In: Journal for Customs and Excise Taxes , 1996, p. 157 f.
Hans-Peter Duric: Efficiency of customs surveillance? . In: Journal for Customs and Excise Taxes , 1999, p. 69 f.
Hans-Peter Duric: Local Risk Analysis . In: Journal of Customs and Excise Taxes. 2006, p. 177 f
Hans-Peter Duric: The customs administration target catalog 2006 - a critical analysis . In: Journal for Customs and Excise Taxes , 2008, p. 30 ff.