St. Petersburg, Russian Federation
Russian Federation
UDC 338.439
Introduction. An analysis of customs fraud schemes and related invoice manipulations has shown the seriousness of this problem, its prevalence and importance for ensuring economic security, as revenues of the budget system of the Russian Federation are declining. The outflow of capital from the Russian Federation associated with the transfer of value through the use of foreign trade schemes is the most popular scheme for laundering proceeds from crime. The purpose of the article is to identify the specifics of the use of foreign trade operations in ML/FT schemes, determine the scale of the problem and, based on an analysis of existing practice, propose promising areas of counteraction for customs, tax and law enforcement agencies. Methods. The methodological basis of the study is a risk-based approach, which made it possible to consider foreign trade transactions as a complex of interrelated elements and identify discrepancies between the movement of money, goods and the documented value. Results. Foreign trade transactions with abnormal deviations from average prices should automatically become the subject of analysis for customs, law enforcement agencies and employees of banking compliance services, especially when problems arise with the source of receipt, destination or route. The most promising direction is the construction of a digital profile of a foreign trade transaction, which should combine information about the parties to the contract and the beneficial owners, the goods and their customs value, delivery conditions, route, payments, tax trail, history of previous transactions and the results of inspections. The goal is to timely identify combinations of features that cannot be explained by ordinary business logic.
money laundering, foreign trade, customs value, trade transactionss
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