Study of efficiency of simplication of customs formalities on the digitalization basis

Abstract

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report problems at customs, and the greatest problems are considered to be overstatement of customs value of goods and outdated equipment of customs control zones.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.