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Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences
VAK Russia 5.2.3 UDC 339.543 CSCSTI 06.00 Russian Classification of Professions by Education 38.00.00 Russian Library and Bibliographic Classification 65 Russian Trade and Bibliographic Classification 77 UDC 351.71 Russian Trade and Bibliographic Classification 78 Russian Trade and Bibliographic Classification 79

TYPOLOGY OF SERVICE RISKS IN CUSTOMS REGULATION AND ADMINISTRATION Typology of Service Risks in Customs Regulation and Administration

Published in Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences · Volume 11, Issue 3, 2026 · Pages 462–477 · Rubric: REGIONAL AND SECTORAL ECONOMY
DOI: https://doi.org/10.21603/2500-3372-2026-11-3-462-477 · EDN: UESDZN
Received: 09.03.2026 Accepted: 11.05.2026 Published: 15.10.2026
Authors
OK
Oksana Fal'chenko
ORCID SPIN
ABSTRACT
This article proposes a typology of service risks in customs regulation and customs administration. The classification is based on the distinction between outcomes and processes in customs activity. Customs regulation and its derivative customs services characterize the outcome dimension of customs activity, while customs administration and the customs services implemented within its framework characterize its process dimension. As a result, service risks transform from a homogeneous set of deviations into a system of outcome and process risks. The research relies on Russian and international studies on the quality of customs services, service-oriented customs administration, risk management systems, customs digitalization, the standardization of customs services, the optimization of trade procedures, customs performance, and data-driven customs management. The methodology includes content analysis, as well as structural-functional, comparative-legal, and risk-oriented approaches. The article contains definitions of service customs risks and processes, a dual-loop typology of service risks, their basic classification, and a multi-level typology based on the object of influence, stage of interaction, source of occurrence, degree of controllability, and consequences. Service risks in customs regulation manifest themselves primarily as defects in the legally binding outcomes of customs services, while service risks in customs administration manifest themselves as defects in organization, support, communication, digital infrastructure, and analytical tools. Finally, the service component should be included in modern risk management systems within the customs sector and in models assessing the effectiveness of customs authorities.
KEYWORDS
service risks, customs regulation, customs administration, customs service, risk management system, customer-centricity, digitalization, simplification of trade procedures
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