Study On Risk Management Of Customs Supervision Under Lntegrated Customs Clearance

The risk exists in the entire process and all aspects of customs supervision.In order to fulfill the duties of customs supervision,the customs must control the risks of supervision,and focus on how to conduct reasonable distribution under limited supervision resources,in order to prevent various types of regulatory risks and establish a corresponding disposal mechanism.As a scientific management concept and method,risk management has been applied to the customs business operations,supervision and law enforcement operations,and corporate management since the introduction of China's customs modernization process.Meanwhile,it has optimized the allocation of regulatory resources,improved the efficiency of customs clearance,and significantly reduced the corporate cost.In recent years,however,with the rapid economic and social development of our country and the promotion of the "Belt and Road" initiative,China's foreign trade business status has been growing rapidly and steadily,and the scale of foreign trade has grown geometrically.As the country's supervision and management agency for the entry and exit of customs,the Customs faced a growth in the level of foreign trade supervision,but at the same time,the customs' regulatory resources have not been increased accordingly.In order to resolve these contradictions,Customs has implemented a series of reform projects such as integrated customs clearance since 2014,which has achieved good results.Under the new customs clearance model the original risk management system has emerged problems such as weak overall control capacity,unprofessional,and low level of intelligence,which has become a constraint factor in the further deepening of the reform of the customs,risk management system needs to adapt to new regulatory models.This paper firstly introduces the different customs supervisions between "before"and "after" the implement of integrated customs clearance,combines the development history of customs risk management,analyzes the main difficulties and challenges faced by customs supervision risk management in the context of integrated customs clearance,and then proposes suggestions for establishing a risk management system after customs reform.In the integrated customs clearance mode,customs supervision must face two major contradictions of "unified management" and "individual demand","regulation" and "service",as well as issues such as the internal coordination efficiency of the customs and the environmental pressure of external policies at present.In response to the above problems,this paper summarizes the advanced experience of the WCO and the British Customs in risk management,combines the practice of China's customs in risk management,and proposes that under the new circumstance,the risk management of China's customs supervision must be more open,intensive,professional and intellectual.The risk management of customs supervision needs to further expand the international cooperation space.Through the gradual improvement of the social credit system and relying on the scientific and technological forces,an efficient customs comprehensive risk prevention and control system can be established to meet the requirements of integrated customs clearance reform.