The role of customs brokers in Ukrainian business

Abstract

The analysis of the regulatory and legal bases of the activity of customs brokers allows us to state that the constitutional and codified level of regulation of the activities of enterprises that provide intermediary services in the field of customs affairs is represented by general regulatory acts, that is, those that are intended for all subjects of entrepreneurial activity and that determine their legal status without taking into account individual features. After all, the interests of businessmen at customs are usually represented by customs brokers, so most often it is between brokers and customs that controversial issues arise, so the analysis of the status of a customs broker requires a detailed study.
 As for special regulatory acts that reflect the peculiarities of the legal status of customs brokers and customs carriers, they are presented at the sub-legal level. The requirements for customs brokers, their rights, and the main duties of a customs broker and the specifics of functioning in the conditions of changing legislation, especially after a full-scale invasion, which prompted a reassessment of export-import relations and the work of customs in general, were also revealed. The responsibility of customs brokers in case of their violation of the requirement to disclose information and commercial secrets was also investigated.
 The status of a customs broker is varied. In addition to being an intermediary between the exporter or importer and the government institution, broker also performs the tasks of preparing, signing and submitting documents, classifying or evaluating things, calculating and paying customs duties, registering exports, import permits, preparing and issuing certificates, advising on export and import regulations and procedures, verifying transactions to ensure compliance.
 The customs broker is also responsible for product categorization, analysis and information on pricing or cost structure for exports and imports, assistance in choosing the mode of transport that will be used for the delivery of things, downtime control, onward shipment, conclusion of insurance contracts, etc. The customs broker is in charge of obtaining a refund or duty drawback in the case of an overpayment or other miscalculation. broker can execute the needed activities and guide through the procedure to obtain tax benefits and avoid incurring fines due to procedural errors.