Resumo

MEISEL LANNER, Roberto. The Importance of Customs Risk Management System. Rev. Derecho [online]. 2020, n.53, pp.108-132.  Epub 08-Jun-2021. ISSN 0121-8697.  https://doi.org/10.14482/dere.53.344.3.

The Colombian state, consistent with the rise of criminal organizations and their use of foreign trade options, introduced the concept of risk management in customs regulation to neutralize these actions. This article of reflection will then allow us to know the scope and importance of the system of customs risk management and what revolves around it in that scenario and for this its main features will be outlined below.

Palavras-chave : Customs Regulation; Customs control; Risk management; Traceability.

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