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In the context of limited resources of customs authorities and international trade growth, the compliance with customs legislation by participants in foreign economic activity, the quality improvement of customs service provision, the provision of completeness of the income flow to the federal budget, along with the reduction of time required for the completion of customs formalities, are important tasks. In order to solve these problems, the customs authorities use a risk management system. The purpose of the article is to confirm the importance of the risk management system for the quality improvement of customs service provision. The methods of system analysis, questionnaires, as well as the project method, the method of correlation-regression analysis, the statistical-probabilistic method, modeling, and the process approach were used herein in order to develop directions for improving the risk management system, substantiate the proposals and recommendations. The results of the study using the method of correlation-regression analysis made it possible to identify the relationship between improving the risk management system and improving the quality of providing the customs service "customs declaring procedure". A direct strong relationship between the quality of customs services and the number of automatically issued electronic declarations filed by low-risk foreign trade operators, as well as a direct strong relationship between the quality of customs services and the number of automatic risk profiles, was established based on the R-squared value "1.00". The R-squared values "0.90" and "0.99" confirm the existence of a direct relationship between the time limit for customs operations when goods are placed under the customs procedure for export and import, respectively, and the quality of customs service provision. The results of the revealed dependence serve as a starting point for the development of practical recommendations for the quality improvement of the formation and application of risk profiles in the field of customs value control, as well as the improvement of the procedure of formation and application of risk profiles in the field of export control, and the development of a methodology for assessing the effectiveness of the risk management system.

Significance assessment of the risk management system to improve the quality of customs service provision