The article analyzes the fiscal significance of customs payments, namely: VAT, duties and excise tax, which are payed with customs clearance goods. It is defined that the role of budget revenues by these payments is extremely important. It is emphasized that the relevance of full and timely receipt of payments, which are accumulated by the State Customs Service of Ukraine, is especially increased during periods of economic downturn in the country, when the business activity of certain economic entities and sectors of the economy is significantly reduced. It is determined that the number and volume of offenses that are detected at the customs and can lead to significant budget losses are quite high and in recent periods tend to increase, which indicates the need to ensure effective customs control by the State and increase of the customs security. The publication specifies that the current global trend of customs control development, which is also typical for Ukraine, is the refusal of continuous control in favor of a selective one, with additional application of risk-oriented approach. The advantages of this approach to customs control are provided. The domestic experience of risk management in customs on the part of relevant authorities by using the Automated Risk Management System (ARMS) is analyzed. The need to constantly update and improve the algorithms of the ARMS and the system itself, as well as continuous updating of databases by adjusting, deleting and creating new risk profiles, is underlined. This is connected with the instability of the sphere of customs risks.

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