INSIGHTS INTO CONTEMPORARY ISSUES OF CUSTOMS LOGISTICS

Abstract

The article seeks to explore modern approaches to managing customs logistics in Ukraine which is regulated by the current customs legislation in Ukraine, the Resolution of the Cabinet of Ministers of Ukraine "On the list of documents required for customs control and customs clearance of goods and vehicles moving across the border of Ukraine", regulations of the State Customs Service of Ukraine and other normative regulatory documents. It is argued that the logistics system should coordinate all processes of movement of goods across the customs border of Ukraine, regulate the conclusion of foreign economic contracts and customs clearance of foreign economic transactions. Besides, effective customs logistics contributes to boosting all customs related processes and provides rationale for further strategic forecasting and planning. The use of international (customs) logistics involves crossing national borders, costs resulting from the reduction of customs clearance time and simplification of costly customs procedures. The keen interest of transport companies, owners of temporary storage warehouses, customs brokers and other agents in the effective logistics performance is underpinned by rapidly increasing export-import flows and their revenues growth, respectively. The study findings have provided argument for the critical need and relevance to address the customs logistics issues in the frameworks of an integrated approach, in particular, this close coordination of actions should refer to such operations as goods transportation in individual links of the supply chain, transhipment, warehousing and storage of goods, cross-border cargo control, declaration, specifics of import, export and transit of goods procedures, ensuring the supply chain security, simplified movement of goods in the supply chain, etc.