Challenges for Customs Risk Management Today: A Literature Review

Sandra Karklina-Admine, Aldis Cevers, Arturs Kovalenko and Armands Auzins ()
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Sandra Karklina-Admine: Institute of Governance and Security, Faculty of Engineering Economics and Management, Riga Technical University, 6 Kalnciema Street, LV-1048 Riga, Latvia
Aldis Cevers: Institute of Governance and Security, Faculty of Engineering Economics and Management, Riga Technical University, 6 Kalnciema Street, LV-1048 Riga, Latvia
Arturs Kovalenko: Tax and Customs Board, State Revenue Service, 1 Talejas Street, LV-1978 Riga, Latvia
Armands Auzins: Institute of Governance and Security, Faculty of Engineering Economics and Management, Riga Technical University, 6 Kalnciema Street, LV-1048 Riga, Latvia

JRFM, 2024, vol. 17, issue 8, 1-19

Abstract: Changes and uncertainty in the customs operating environment and the growth of trade and travel volumes have affected how customs administrations manage and approach their tasks. As a result of technological development, the role of customs in border control has changed dramatically. Thus, the massive volume of goods, the way they are traded worldwide, and the speed of such transactions create additional fiscal, security, financial, and safety risks, affecting the resources available to customs services. The current geopolitical situation has significantly impacted the role of customs services. The topic is relevant to simultaneously assure both the quality of the services provided by the customs and compliance with the requirements set in the framework of limited resources. This study focuses on customs risk management (CRM) issues. It acknowledges that the customs services must continuously improve their operational methods, including promoting a more structured, integrated, and systematic way to manage customs risks. Based on the literature review, we examine the CRM-related challenges and how scholars address them in the scientific literature. This study aims to identify and analyse the contemporary challenges in CRM from its effectiveness point of view. We employ a systematic literature review, searching in most recognised databases and covering the period of 2005–2024. We follow this with a qualitative content analysis and synthesis, summarising and discussing the study results. We identify and discuss relevant key factors contributing to effective CRM. Finally, we conclude with the implications of the findings for CRM practice and policy, as well as with various potential developments in CRM that we suggest for further work.

Keywords: international trade; integration processes; effectiveness; customs standards; risk management (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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