Study of efficiency of simplication of customs formalities on the digitalization basis
DOI:
https://doi.org/10.15587/2706-5448.2021.225627Keywords:
customs formalities, state customs service, subjects of foreign economic activity, computerized transit system NCTSAbstract
The object of research is the processes of data exchange between subjects of foreign economic activity when performing customs procedures, namely, the introduction of a new computerized transit system NCTS within the framework of improving and harmonizing customs procedures. One of the most problematic areas is the lack of knowledge and awareness in the implementation of reforms on trade facilitation measures, and therefore there is a need to be able to reduce costs at the border, and costs associated with foreign trade transactions.
The perspective is considered and the assessment of the state of modern customs policy is carried out on the example of Ukraine, the mechanisms of application of customs instruments for regulating foreign trade during the digitalization of customs are determined. The dynamics of export-import operations of Ukraine with other countries is analyzed. In 2020, exporting companies estimate the work of customs significantly better by 15 % compared to 2019. Among enterprises of various sizes, micro-enterprises often report problems at customs, and the greatest problems are considered to be overstatement of customs value of goods and outdated equipment of customs control zones. It is shown that one of the ways to improve the efficiency of customs procedures is to minimize personal contacts between the customs officer and the client, transfer most of the transactions online, use electronic services and mobile applications. Also, in the near future, a large-scale reconstruction of checkpoints is planned to reduce queues. It is found that the customs clearance procedures are not sufficiently automated, and the customs authorities are entrusted with many obligations. Thus, the customs authorities of Ukraine are forced to control goods during customs clearance more carefully than in the EU countries. The average duration of customs clearance of imported goods by the customs authorities of Ukraine is from 1 to 4 hours, depending on the region, while in developed countries such clearance takes only a few minutes.
The conducted research is interesting for the participants of the international transport market. Since for business enterprises the use of one transit declaration for the delivery of goods from one country to another (from the customs office of departure to the customs office of destination), according to the general transit procedure, reduces the cost of customs procedures and the time required for their passage. Consequently, it reduces queues at the border, which means a faster flow of goods.
References
- e-Customs progress report, European commission directorate-general taxation and customs union. Customs Polisy, Legislation, Tariff Customs Processes and Project Management. Available at: https://ec.europe.eu/taxation_customs_initiative/2014_progress_report.pdf
- Pro skhvalennia Eksportnoi stratehii Ukrainy (“dorozhnoi karty” stratehichnoho rozvytku torhivli) na 2017–2021 roky (2017). Rozporiadzhennia Kabinetu Ministriv Ukrainy No. 1017-r 27.12.2017. Available at: https://zakon.rada.gov.ua/laws/show/1017-2017-%D1%80#Text
- Kormych, B. (2018). The Modern Trends of The Foreign Trade Policy Implementation: Implications for Customs Regulations. Lex Portus, 5 (5), 27–45. doi: http://doi.org/10.26886/2524-101x.5.2018.2
- Spanjaart, M. (2017). The Carriage of Goods Convention. NUS Law Working Paper No. 2017/013, NUS – Centre for Maritime Law Working Paper 17/07. Available at: https://ssrn.com/abstract=3031669
- Denysenko, S. I. (2019). Mizhnarodno-pravovi standarty sproshchennia ta harmonizatsii mytnykh protsedur u sferi mizhnarodnoi torhivli. Sumy: Sumskyi derzhavnyi universytet, 296. Available at: https://core.ac.uk/download/pdf/339162307.pdf
- Iannone, F., Thore, S. A., Forte, E. (2007). Inland Container Logistics and Interports. Goals and Features of an Ongoing Applied Research. Proceedings of the Ninth Scientific Meeting of the Italian Society of Transport Economists. Naples. Available at: https://ssrn.com/abstract=1149723
- Pro zatverdzhennia Polozhennia "Pro Yedynu avtomatyzovanu informatsiinu systemu Derzhmytsluzhby Ukrainy" (2010). Derzhavna mytna sluzhba Ukrainy nakaz No. 1341. 04.11.2010. Available at: https://zakon.rada.gov.ua/rada/show/va341342-10#Text
- Eksportery ta importery zaiavyly pro zmenshennia pereshkod pry zdiisnenni nymy zovnishno-ekonomichnoi diialnosti (2020). Available at: https://customs.gov.ua/en/news/novini-20/post/eksporteri-ta-importeri-zaiavili-pro-zmenshennia-pereshkod-pri-zdiisnenni-nimi-zovnishno-ekonomichnoyi-diialnosti-252
- European Customs Union Study Group. International Governmental Organization: Constitutional Documents (1961). Vol. I. The Hague: Martinus Nijhoff
- Uhryn, V. (2020). Digitalization of customs control in ukraine. Market Infrastructure, (47). doi: http://doi.org/10.32843/infrastruct47-31
- Ivashova, L. M., Kiida, L. I. (2019). Digitalization of customs procedures: the current situation and prospects of customs development. Public Administration and Customs Administration, 3 (22), 218–230. doi: http://doi.org/10.32836/2310-9653-2019-3-218-230
- Kveliashlivi, I. M. (2017). Dyversyfikatsiia sfery vplyvu mytnykh interesiv. Transformatsiia fiskalnoi polityky Ukrainy v umovakh yevrointehratsii. Irpin, 193–195.
- Misiachnyi Ekonomichnyi Monitorynh Ukrainy No. 6-7 (212) (2018). Instytut ekonomichnykh doslidzhen ta politychnykh doslidzhen. Available at: http://www.ier.com.ua/ua/publications/regular_products/monthly_economic_monitoring?pid=6015
- Pokaznyky zovnishnoi torhivli. Available at: https://bi.customs.gov.ua/trade/#/
- Suryanarayanan, N. (2018). Customs Studies at the Cross Roads. doi: http://doi.org/10.2139/ssrn.3156221
- DFSU Prezentatsiia "Smart"-mytnytsi (2018). Available at: http://sfs.gov.ua/media-tsentr/novini/352064.html
- Kormych, B. (2017). The European Customs Union Study Group: Drafting the EU Customs Law. European Political and Law Discourse, 4 (6). Available at: https://ssrn.com/abstract=3111656
- Khaskheli, A., Jun, Y., Sanjrani, H. (2016). Role of E-Commerce in Export Development for SMEs in Developing Countries. European Journal of Business and Management, 8 (21). Available at: https://ssrn.com/abstract=2967520
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Вікторія Вікторівна Лебідь, Тетяна Геннадіївна Ануфрієва, Ганна Миколаївна Савенко, Вікторія Едуардівна Скрипник
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.