employee from 01.01.2025 to 01.01.2026
Moscow, Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 339.5
UDC 658.8
Starting from 2026, the Federal Customs Service of Russia is transforming its customs risk management system by introducing the "Trusted Control" model based on a dynamic assessment of "declarant + consignment." This raises the need to evaluate the effectiveness of the new framework for small and medium–sized enterprises and to identify the organizational and economic mechanisms enabling their access to the "green corridor" in foreign economic activity. This article addresses these questions. Methods: The study employs a theoretical–conceptual paradigm utilizing systems analysis, synthesis, and comparative analysis. It examines the evolution of customs risk management, the Authorized Economic Operator institution, the specificity of SMEs in foreign economic activity, and cooperative models in logistics. Research results: A three–tier architecture of the model for integrating small and medium–sized businesses into the new customs risk management system is proposed. The conditions for the effectiveness of the new risk management concept are formulated. The logistics aggregator is identified as the key organizational mechanism, consolidating a group of small and medium–sized businesses and performing compliance functions with fixed cost distribution among participants.
authorized economic operator, green corridor, compliance, customs administration, foreign economic activity, digital twin
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