ARTIFICIAL INTELLIGENCE IN RISK HEDGING SYSTEMS: BANKING AND FINTECH INNOVATIONS FOR CUSTOMS CONTROL

Abstract

This article investigates how artificial intelligence (AI) can be embedded into risk-hedging systems in banking and fintech with a focus on strengthening customs control in cross-border trade. The research is motivated by the growing exposure of financial and trade ecosystems to fraud, illicit flows, tax evasion, and compliance failures under conditions of rapid digitalization and globalization. The paper systematizes the main directions of AI application: predictive analytics for early identification of risky transactions and shipments; machine-learning and hybrid rule-based models for anomaly and fraud detection; RegTech/SupTech instruments that support supervisory decision-making; and digital customs platforms that accelerate declaration processing, duty collection, and post-clearance audit. A structural framework for selecting strategic priorities in risk management is proposed, including requirements for data quality, interoperability, cybersecurity, transparency, and accountability of algorithms. The study also outlines methodological parameters for implementing AI solutions in line with international standards, emphasizing ethical governance (privacy protection, bias control, explainability) and regulatory harmonization across jurisdictions. The results demonstrate that combining AI-enabled efficiency measures with coordinated institutional reforms can increase productivity and profitability of financial operations while improving resilience indicators such as compliance, auditability, and stability of public revenues. The article argues that Ukraine and similar economies can leverage AI and fintech practices to modernize banking risk‑hedging and customs oversight, reduce illicit trade risks, and enhance long‑term adaptability of integrated financial-customs systems. Finally, the proposed approach highlights the importance of continuous model validation and data sharing protocols to sustain trustworthy, scalable AI adoption in customs and financial supervision.