MECHANISM OF STATE REGULATION OF OUTSOURCING OF CUSTOMS SERVICES AS AN INSTRUMENT FOR PREVENTING AND COMBATING ILLEGAL EXPORT AND IMPORT OPERATIONS

Abstract

The article analyzed the current conditions and trends in the implementation of outsourcing in various areas of economic activity, which is due to the desire of companies to concentrate their own material and labor resources on the implementation of the main economic activity, freeing them from performing non-specific and non-core tasks and functions. The complexity of business processes, the growth of consumer demands for finished products and fierce competition among manufacturers prompts professional solutions to issues related to the movement of financial flows from primary raw materials to final consumption, which leads to the spread of outsourcing practices. Based on the results of the conducted research on the outsourcing of customs services in foreign countries, we consider it necessary to develop and subsequently adopt in Ukraine the draft Law of Ukraine "On Amendments to the Customs Code of Ukraine on Improving the Mechanism of Activity of Customs Brokers and Agents for Customs Clearance in the Market of Intermediary Services of Ukraine". In addition, at the legislative level, it is expedient to provide for the possibility of implementing the principle of territoriality in the process of providing customs brokerage services operating on the territory of individual EU countries. Keywords: illegal export, illegal import, logistics activity, outsourcing, customs operations, storage of goods, customs authorities, brokerage services, the methods of state regulation, customs activities.