ДОСЛІДЖЕННЯ ЕФЕКТИВНОСТІ ФУНКЦІОНУВАННЯ СИСТЕМ МИТНОЇ ЛОГІСТИКИ В СУЧАСНИХ УМОВАХ

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One of the modern ways to efficiently organise the activities of various sectors of the economy is to apply a logistics approach. To ensure its economic security, each country develops customs regulations, which also actively use the logistics approach. In this case, its peculiarity is the need to optimise export-import processes at a minimum cost. The article substantiates the relevance of the logistics approach for analysing the efficiency of the customs logistics sector, since there are relatively few scientific studies of this issue. The author defines the essence of the logistics function of customs activity, analyses the complex and structure of customs logistics as a specific area of interaction between participants in foreign economic activity, and formulates a list of its main tasks. The article identifies functional elements of customs and logistics activities, in which the efficiency of the main processes can be objectively increased by optimising costs and maximising customer satisfaction. The article presents a set of criteria for evaluating customs logistics systems in terms of cost and time, productivity and quality of services. The author analyses in detail the specifics and prerequisites for the formation of certain cost items in the operation of logistics systems, the minimisation of which in logistics is traditionally the basis for ensuring the efficiency of any participant in international trade and customs and logistics structures. Particular attention is paid to the analysis of the methodology for assessing the quality of customs and logistics services, for which the main types, criteria and quality indicators of various types of services provided to customers when their goods cross the customs border are identified. The reasons for a significant decrease in the efficiency of the processes of promoting cross-border customs and logistics flows that arose with the beginning of the Russian invasion of Ukraine are indicated. Since intermediary structures play an important role in customs logistics, the author describes the basic principles of their functioning in accordance with the provisions of Ukrainian legislation and suggests the use of four groups of key performance indicators for customs brokers and customs clearance agents. The article also identifies a set of possible negative consequences for both intermediaries and their clients in case of non-compliance with the requirements for the efficient organisation of customs and logistics processes.