IMPROVEMENT OF DIGITAL CUSTOMS ADMINISTRATION AND RISK MANAGEMENT SYSTEM IN THE IMPORT OF LIGHT CARS
Keywords:
Digital customs, import of passenger cars, risk management system, customs audit (PCA), VIN code, EV/EREV classification.Abstract
This thesis studies the issues of modernization of customs administration and improvement of the risk management system (RMS) in the process of importing light cars in the conditions of the digital economy. The work puts forward econometric and multi-layered conceptual models of reducing customs clearance time, reducing the human factor, and assessing fiscal risks. As a result of the study, practical proposals were developed to differentiate pure electric vehicles (EV) and plug-in hybrids (EREV) at the level of the TIF TN code and to increase the efficiency of customs audit (PCA).
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