Abstract: the development of any organization at the present stage is not possible without the creation of a risk management system. These systems acquire special importance in the conditions of necessity of observance of the legislation and realization of economic interests of the state. The customs authorities of the Russian Federation accumulated considerable experience in the construction and application of a risk management system in the implementation of customs administration. The article analyzes the dynamics of creating different risk profiles in customs activities. The results of the reform carried out in the framework of improving the RMS are noted: reduction of risk profiles, increase in the effectiveness of customs inspections, increase in the number of cases of administrative offenses in the field of customs legislation. The analysis of practice of application of RMS by customs authorities for the last three years and the existing regulatory framework allowed defining existence of problems in this area. It is concluded that the positive experience of building a risk management system can be disseminated in the framework of cooperation with the customs authorities of the EAEU member states. The directions of further improvement of work on identification and prevention of risks arising from the movement of goods and vehicles across the border are determined. However, improving the efficiency of the system is possible only within the framework of the Customs Union and subject to the strengthening of digital platforms in the work of customs authorities
Keywords: risk, administration, decision making, foreign trade turnover, violation of the law, EAEU