Institutional and legal framework of development of customs risk management

The main aim of this article is to analyse the institutional and legal framework for development customs risk management in Ukraine on basis international standards develop proposals its improvement. Methodological tools such as description comparison, historical formalization, analysis synthesis, mathematical statistical methods period 2013-2020, a systematic approach, etc. were used conduct study. study examines processes state regulation Ukraine’s foreign economic activity by managing risks achieve balance between trade facilitation regulatory control. elements formation system analysed prospects improvement are determined. In particular, ways effectiveness fiscal through enhanced control measures determine goods code, country origin value proposed. addition, authors emphasize need give authorities right carry out operational investigative activities effective security management.