Subject. Service risks in the system of customs regulation and customs administration. Objectives. Theoretical and empirical analysis of service risks of customs regulation and customs administration, clarifying the concept of service risk, developing a typology of its main types and substantiating a conceptual model for their minimization and management. Methods. The research is based on the differentiation of three analytically interrelated dimensions of a customs service: a legally significant result, an organizational and economic effect for a participant in foreign economic activity, and the process of achieving a result within the customs service. The empirical base consists of Russian and foreign scientific publications, Rosstat materials and open business cases. Content analysis, structural and functional approach, case analysis and analytical modeling are used. Results. The concept of service risk is clarified as the probability and significance of a deviation that worsens the quality of the result of a customs service, its organizational and economic value and the process of provision. Six types of service risks are identified: temporary, information and communication, digital, coordination, legal and post-procedural. It has been established that service risks affect not only the quality of a legally significant result, but also timing, predictability, transaction costs, logistics stability, and clarity of interaction for a participant in foreign economic activity. A conceptual four-circuit model of minimizing service risks is proposed, including preventive, operational, analytical and corrective circuits. Conclusions. Service risks should be considered as an independent object of analysis and management along with control and fiscal risks. Their accounting makes it possible to more fully assess the quality of customs regulation and customs administration, since they directly affect the transaction costs of participants in foreign economic activity, trust in customs authorities and the stability of the digital customs environment.
Keywords: service risks, customs regulation, customs administration, organizational and economic effect, risk management system
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