CUSTOMS MEDIATION IN FOREIGN TRADE: SCIENTIFIC AND PRACTICAL ASPECTS

Abstract

The activity of customs clearance agents in the procedure of customs clearance of goods has a substantial importance. Their professional knowledge helps the subjects of foreign economic activity to accomplish the appropriate customs procedures in proper time, and therefore to accelerate the foreign trade turnover of goods. As a problem statement it is expedient to study scientific, theoretical and pragmatic peculiarities of customs clearance agents functioning in the sphere of foreign trade. It would take into account European priorities and the current state of the Ukraine’s economy development. This article is intended to systematize and structure theoretical developments and practical peculiarities in the sphere of effective customs mediation organization in the context of foreign trade intensification and establishment of productive relations with international partners of Ukraine. This article defines the relationship of the basic concepts of the state customs business in the context of elements’ identification of customs mediation. The essence of customs mediation in foreign economic activity and principles of international intermediaries’ activity are described. The advantages and problematic aspects of customs clearance agents attraction are outlined. The main indicators of Ukraine’s foreign trade are analyzed. Much attention is given to the adjustment of relations between Ukraine, the EU countries and Asia as these cooperation vectors are characterized by high dynamism in export and import of goods. In accordance with the investigation of foreign experience in the sphere of customs mediation, and in the context of intensification of foreign trade activity, the ways of increasing the effectiveness of intermediary services on customs clearance and declaration by national enterprises have been formed Highlights 1. The use of customs broker services in Ukraine is a necessary step towards the further integration of the country into the civilized development of its external economic relations 2. The professional brokers and the state are interested in developing a unified regulatory and legal framework, that would contribute to creating the favourable climate in the market of customs services 3. The adaptation of foreign experience of regulating the activities of the customs brokers can improve the relations between customs broker, the participants of foreign economic activity and customs divisions of Ukraine For citation Bondarenko E. P., Tkachyk F. P. Customs Mediation in Foreign Trade: Scientific and Practical Aspects. Journal of Tax Reform , 2017, vol. 3, no. 3, pp. 170–181. DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.038 Article info Received November 10, 2017 ; accepted December 3, 2017