ABSTRACT This study examines the legal frameworks governing customs risk management through a detailed analysis of primary legal documents, international treaties, and regional regulations. The research focuses on key instruments including the World Customs Organization’s Revised Kyoto Convention (RKC) and SAFE Framework of Standards, the World Trade Organization’s Trade Facilitation Agreement (TFA), and the European Union Customs Code (UCC). Qualitative documentary analysis and comparative assessment were employed to understand how these frameworks guide customs authorities in implementing risk-based controls. The findings reveal that while the international framework offers foundational principles for customs risk management, regional regulations provide tailored approaches for specific contexts. The study highlights the importance of integrating advanced technologies and fostering collaboration among customs authorities, businesses, and other stakeholders. Continuous updates to legal standards, capacity-building for developing countries, and incorporation of emerging technologies are essential for effective customs risk management. KEY WORDS: legal frameworks, customs risk management, World Customs Organization, World Trade Organization, European Union