Customs Procedures Research Articles

Digital Transformation of EU Customs: eCommerce VAT Legislation and a Proposed Customs Clearance Application

In the digital world, borders between countries are fading, and many people keep making more and more online purchases, often from offshore vendors. Cross-border e-commerce is a game-changer for international trade but poses serious challenges for traditional customs procedures. As the number of parcels continues to grow rapidly, customs authorities around the world strive to balance between effective revenue collection, trade facilitation, and proper safety controls. At the EU level, significant revenue losses and competition distortion have led to changes in VAT rules with a key policy objective to fight tax fraud in e-commerce and reduce the administrative burden of VAT collection. The VAT e-commerce package that came into force on July 1, 2021, includes measures on imports of low-value goods from third countries. The adopted solution imposes liability on digital platforms that play a crucial role in the rise of B2C internet sales. This article provides an overview of e-commerce global trends and challenges, international organizations’ initiatives, emerging technology pilots, as well as best practices. It also offers a critical description of the new EU VAT provisions that have a severe effect on customs. Moreover, it describes the design, functional, and interoperability specifications of a proposed web-based application that enables buyers to lodge customs declarations themselves, aiming for improved transparency on import-related charges and more effective e-government at a more general level through the digital transformation of customs clearance. Doi: 10.28991/ESJ-2024-08-01-024 Full Text: PDF

Sustainable Digital Evolution: Transforming the Ukrainian Customs Service

The evolving landscape of information technologies has spurred a profound digital revolution across cultural, societal, organizational, and governmental domains. This article examines the transformative impact of Information and Communications Technology (ICT) and electronic systems within Ukrainian customs operations and their broader societal implications. At the core of this exploration lies the pivotal role of ICT integration in modernizing the Ukrainian Customs Service amidst global challenges, exemplified by the COVID-19 pandemic. The study assesses the benefits, challenges, and implications of “electronic customs” and IT-driven reforms, focusing on the three pillars of sustainability, customs operations, and digital culture. Objectives encompass an evaluation of ICT’s significance in enhancing border management efficiency, addressing challenges, and leveraging opportunities through technology-driven customs initiatives. Synthesizing academic publications and governmental reports, the article provides comprehensive insights into the transformative potential of technology in customs management. Notably, the implementation of anti-corruption measures, particularly through the Single Window system, emerges as a successful endeavor in curbing malpractices while streamlining customs procedures. However, challenges persist, including swift adoption, cyber fraud risks, and systemic issues within customs authorities, necessitating phased implementation and continuous improvement. Ethical reflections on technology integration into governance mechanisms, educational reforms, and inclusivity discussions underscore the broader societal and philosophical shifts catalyzed by electronic customs. This sustainable digital evolution emphasizes ongoing ethical considerations to navigate the evolving role of technology in shaping governance, societal integration, sustainable customs operations, and the inherent alignment of digital technologies with the key objectives of sustainable development.
 Keywords: customs operations, digital culture, sustainable development, Single Window, cybersecurity, Information and Communication Technology, societal impact, ethical framework, cultural shifts

Challenges and cooperation on the way of European integration in the sphere of customs affairs

The bylaws of national legislation adopted during martial law and their application in the context of improvement and harmonization with EU legislation and fulfillment of the terms of the Association Agreement between Ukraine and the European Union in the field of customs affairs are analyzed in the article. Attention is focused on strengthening of customs cooperation with the EU countries, as well as developing the administrative, personnel, information and technical potential of the Customs Service of Ukraine and the urgency of overcoming and simplifying of the customs procedures for the movement of goods across the customs border of Ukraine during martial law. Taking into account the cross-border nature of the activities of the customs authorities of the EU member states, attention is focused on the procedures of using of the international agreements during customs control and customs procedures. Certain problems of the law enforcement activities of customs bodies in interaction with other state bodies on three relevant areas of functioning, in particular customs rules, settlement of customs payments, customs services and formalities, are singled out.
 The peculiarities of law enforcement activity in the field of customs affairs are analyzed in detail, namely: its state-authority nature; implementation of law enforcement in a manner specifically provided for by legal norms on the basis of established procedures and in accordance with a clear procedural sequence. Certain areas of activity of state bodies for the restoration of Ukraine are considered, in particular, regarding the implementation of anti-corruption and institutional changes in the field of customs affairs. Considering the conditions of martial law, an attempt to delimit the powers of customs authorities and other state authorities in matters of customs affairs was made, and in the light of the activation of the processes of Ukraine’s accession to the EU, the possibilities of interaction with international partners in the field of ensuring the rights and freedoms of subjects of foreign economic activity were analyzed.
 The conclusion is drawn on need to involve the customs service in the development of the plan of measures for the recovery and development of Ukraine in order to simplify for business the conditions for moving (importing) technical means, equipment, and products necessary for the reconstruction and the export of Ukrainian products across the customs border. Bearing in mind the study of the EU experience and the determination of the possibilities of its using in Ukraine, the main directions for improving the interaction of customs authorities with public organizations and business associations in the conditions of war and the perspective of European integration are outlined.

The Role of Customs Process in Facilitating International Trade

In fact customs are the doorkeeper of international trade. All international trade must the processed by the respective national customs and such a processing takes time. In order to facilitate trade, each party shall adopt or maintain simplified customs procedures for the efficient release of goods, instruments sufficient to cover payment of the customs duties, taxes, and fees its customs authority ultimately applies in connection with importation of the good. There is no doubt that trade facilitation activities have a positive impact for international traders when they are implemented effectively. Streamlining customs formalities for imports, exports, and transit of goods has the multiple benefits of increasing trade activity while reducing bureaucratic red tape and expensive delays for traders as well as lessening administrative costs at the border. Primarily, customs authorities facilitate international trade by overseeing the import and export of goods. They are tasked with enforcing trade regulations, assessing and collecting customs duties and taxes, and ensuring the correct classification of goods according to international nomenclature. Moreover, customs play a crucial role in maintaining security by preventing illegal trade. They implement border control measures to halt the smuggling of illicit goods, such as drugs, weapons, and counterfeit products, thereby contributing to national and international security.

Advancing regional cooperation within AfCFTA through an integrated cross-border e-commerce system

ABSTRACT The digital economy has become an essential factor in economic diversification, yet regional trade blocs lack support for putting in place legal mechanisms to facilitate cross-border e-commerce activities between their member states. This article examines the potential for cross-border e-commerce in the context of the African Continental Free Trade Area (AfCFTA) by identifying opportunities but also critical challenges in its Digital Trade Protocol. It also reviews the laws and regulations governing e-commerce in each signatory to the AfCFTA – including those laws related to e-transactions, data protection and privacy, consumer protection and cybercrime – taking a deep-dive into discussing the legal environment necessary to support cross-border online business activities. Based on this analysis, this article offers important insights and recommendations for policymakers, proposing an integrated cross-border e-commerce system based on a centralised shipping method. Specifically, it recommends harmonising customs procedures, improved infrastructure, and financing mechanisms.

ПОРІВНЯЛЬНИЙ АНАЗІЗ ПІДХОДІВ ДО ПРАВОВОГО РЕГУЛЮВАННЯ МИТНИХ РЕЖИМІВ (ПРОЦЕДУР) В УКРАЇНІ ТА ЄС

The article is devoted to the study of the main differences in approaches to the legal regulation of customs regimes in Ukraine and the European Union. The author compares the provisions of the Customs Code of Ukraine and the Union Customs Code and finds that both jurisdictions use similar approaches to legal regulation in this area, which is a consequence of the ongoing efforts to harmonise Ukrainian customs legislation with EU customs legislation. However, the author notes that in some respects the differences are significant. Apart from terminological inconsistencies, which can be justified by the difficulty of translating certain terminology, the concept and the list of customs regimes (customs procedures in the EU) are different. The author has identified an error in the Ukrainian legislator's definition of the term "customs regime" and criticises the definition of this key concept in the EU Customs Code. The author concludes that the European legislator has adopted a more balanced approach to the creation of the list of customs regimes (procedures). The author concludes that the system of customs regimes in Ukraine is overloaded and it is necessary to reduce their number. This will facilitate the customs clearance of goods, simplify the understanding of certain provisions of the Customs Code of Ukraine and improve their enforcement by the competent authorities. The author considers it necessary to exclude from the list of customs regimes such types of customs regimes as duty-free trade and temporary export, as they do not correspond to the definition of a customs regime. Re-importation and re-exportation, in the author's opinion, are actions intended to complete other customs regimes or to dispose of goods not placed under any customs regime. The author suggests that the rules on destruction and abandonment to the State should be combined with the existing rules on the methods of disposal of goods, including sale, free transfer to the relevant entities, etc. Keywords: customs regime, customs procedure, disposal of goods, customs formalities, Union Customs Code, Customs Code of Ukraine

ФОРМУВАННЯ ЕКСПОРТНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВ АПК В УМОВАХ ЄВРОІНТЕГРАЦІЇ

This article discusses the topical problem of creating the export potential of enterprises of the agro-industrial complex in the context of European integration processes. The authors analyzed the main factors influencing the formation of export potential, including legislative, economic, technical and other aspects. In particular, the influence of European integration processes on the terms of foreign trade and export activities of agricultural enterprises is considered. The article also highlights the aspects of the formation of export potential in the context of European integration. Today, the agro-industrial complex is one of the largest and most important sectors of the Ukrainian economy. It is here that the bulk of food resources and almost three-quarters of retail turnover are formed. In addition, agro-industrial enterprises have a significant contribution to the development of the industry and the country's economy as a whole. The agricultural sector of Ukraine is also one of the key elements of the economic systems of many countries with market economies. The development of the export potential of agricultural products is a guarantee of economic growth as a whole, which includes, among other things, staff training and qualitative changes in the marketing system. The prospects for the successful formation of the export potential of agricultural enterprises of Ukraine in the conditions of European integration are that agricultural enterprises should focus on improving the quality of their products and compliance with international standards. This will allow them to take their place in international markets and compete with other countries. In addition, increasing the range of products will allow agricultural enterprises to optimize their competitiveness on foreign markets and reduce the risk of changes in export conditions. Improvement of transport links, customs procedures and storage conditions will ensure efficient and quick export of agricultural products.

Institutional capacity of the State Customs Service for state regulation of foreign economic activities and administrative support in the conditions of simplifying customs formalities and procedures

Institutional capacity of the State Customs Service for state regulation of foreign economic activities and administrative support in the conditions of simplifying customs formalities and procedures

ПЕРСПЕКТИВЫ ПРИМЕНЕНИЯ ЭЛЕКТРОННЫХ НАВИГАЦИОННЫХ ПЛОМБ ПРИ ТРАНЗИТНЫХ ПЕРЕВОЗКАХ ПО ТЕРРИТОРИИ РОССИЙСКОЙ ФЕДЕРАЦИИ

One of the key areas for improving the activities of customs authorities in accordance with the Development Strategy of the Customs Service of the Russian Federation until 2030 [16] is the development of international transit, including the use of intelligent navigation seals, and competitive foreign trade transport and logistics infrastructure. Electronic seal is a modern tool for creating international transport corridors through the territory of the Russian Federation. With the help of such a seal, a unified transport infrastructure is created. Electronic navigation seal can ensure non-stop movement of goods and seamless border crossing. In this regard, it is necessary to create conditions for minimizing threats to the economic and national security of the state when implementing the customs procedure of customs transit through the introduction and use of an electronic navigation seal in the conditions of expanding its use to a larger number of groups of goods. The article discusses the basics of using electronic navigation seals during transit transportation across the territory of the Russian Federation. Based on the results of the study, proposals were made to solve problems associated with the use of electronic navigation seals during transit transportation of goods across the territory of the Russian Federation.

Impact of Corruption on the Application of International Trade Law in Nigeria

Corruption has long been a persistent challenge in Nigeria, influencing various sectors, including governance, public administration, and trade. This study investigates how corruption undermines the effective implementation of international trade laws and regulations, leading to inefficiencies, trade distortions, and weakened enforcement mechanisms. The research draws on qualitative and quantitative data to analyze the specific ways in which corrupt practices affect customs procedures, trade facilitation, and the overall regulatory framework. It explores how corruption among government officials, law enforcement agencies, and private sector entities compromises trade integrity, increases transaction costs, and deters foreign investment. The paper highlights the broader implications of corruption on Nigeria’s trade relationships and its ability to comply with international trade obligations. Ultimately, the study ended by providing policy recommendations to enhance transparency, strengthen institutional capacity, and promote good governance in order to improve the effective application of international trade law in Nigeria.

АВТОРИЗОВАНИЙ ЕКОНОМІЧНИЙ ОПЕРАТОР: ШЛЯХИ РОЗВИТКУ, ЙОГО ВПЛИВ НА ПРОЦЕСИ ПРИ МИТНОМУ ОФОРМЛЕНІ, РИЗИКИ ЗАСТОСУВАННЯ

Goal. To identify development pathways for Authorized Economic Operators (AEO), assess their impact on customs clearance processes, and analyze application risks. Method. The theoretical and methodological basis of the research comprises fundamental and modern studies by foreign and domestic experts in the field of Authorized Economic Operators (AEO). The analysis of AEO's impact on customs clearance processes is based on methods of analysis and synthesis, induction and deduction. The research on AEO development pathways and the assessment of their application risks employs the methodology of scientific abstraction, allowing for the identification of key trends and promising directions for further improvement of customs procedures. Results. Current trends in international trade demand the adaptation of supply chain security tools by customs administrations. Authorized Economic Operators (AEO) are becoming key players in this process, offering new opportunities for optimizing customs operations. The implementation and development of AEO contribute to cost reduction, shortened customs clearance time, and increased transparency of trade operations. However, the use of AEO entails certain risks, particularly related to cybersecurity and potential abuses. Key principles of partnership between customs authorities and businesses that have obtained or seek to obtain AEO status have been identified. The dynamics of obtaining AEO status by enterprises in Ukraine have been analyzed, indicating that the current state of the AEO program in Ukraine has significant development potential, promoting increased efficiency in international trade and reduced administrative barriers.Scientific novelty. The current state of the trade industry and its development prospects were analyzed. The main organizational structures of trade business structures existing at the current stage of development were analyzed. Scientific Novelty. The main stages of the process for obtaining Authorized Economic Operator status have been analyzed, and the main customs risks that require careful management and control by customs authorities have been identified. This includes continuous improvement of risk assessment and verification procedures, as well as close cooperation with AEO program participants to ensure the safety and efficiency of international trade. Practical Significance. Key directions for improving the authorization process for enterprises under the Authorized Economic Operators program have been formulated.

ВОПРОСЫ РЕАЛИЗАЦИИ ИНФОРМАЦИОННОЙ МОДЕЛИ «ИНТЕЛЛЕКТУАЛЬНОГО» АВТОМОБИЛЬНОГО ПУНКТА ПРОПУСКАЧЕРЕЗ ТАМОЖЕННУЮ ГРАНИЦУ В ОБЕСПЕЧЕНИИ ТРАНЗИТНЫХ ПЕРЕВОЗОК

In this article, the authors explore the main promising opportunities and problems of the development of cross-border auto transport of goods by improving electronic document management, as well as increasing the efficiency of using electronic documents when placing goods and vehicles under the customs procedure of customs transit in the Russian Federation. Based on the analysis of customs operations and customs control, information interaction between government authorities and subjects of the supply chain, carried out, inter alia, with the help of automated means and systems upon arrival of a vehicle at an international automobile checkpoint and crossing the customs border of the Eurasian Economic Union for the purposes of subsequent placement under the customs procedure of customs transit, the authors draw conclusions about the expediency of creating systems of cumulative electronic dossier (CED) as a promising source of extended, most complete and objective information used for customs purposes, providing an increased level of optimization of the «intellectural» check-point and intensive development of the transit potential of the Russian Federation.

Деятельность преференциального режима ТОР на территории Хабаровского края

The economic results of the territories of advanced development (TAD) of the Khabarovsk Territory are the subject of the article. Residents of the territories carry out economic activities reflected in four main aspects: investment, export, fiscal and formation of the labor market. Based on the analysis of specific indicators the author concluded that the impact of investments in fixed assets in regional processes of the TAD is increasing. The insignificant influence of the TAD on the functioning of the labor market has been established due to the demographic problems of the Khabarovsk Territory (a decrease in the population and an increase in migration outflow), as well as incomplete fulfillment by residents of the TAD of planned indicators for job creation. It was noted that stimulation by regional authorities of the TAD’s residents export activities, as well as application of customs procedures of the free customs zone, led to positive results – an increase in the share of net exports of the TAD in regional indicators. The dynamics of the share of payments by residents of the TAD in the revenues of the consolidated budget of the Khabarovsk Territory is studied. It is determined that an insignificant share of payments to the regional budget is explained by the fact that the activities of the TAD have not reached full capacity (comparing planned and actual achieved indicators – concluded agreements, investments, and jobs created). Based on the generalization of the economic results, it is concluded that the presence of TAD in the economy of the Khabarovsk Territory is growing.

Логистика как драйвер развития торгово-экономического сотрудничества «Россия – Африка»

Russia and Africa have a long history of trade relations, including the export and import of various goods and services. In recent years, the ways of cooperation have become more active and diverse. The list of the main African countries – trade and economic partners of the Russian Federation is given. The increase in export supplies from Russia to African countries and the increased interest of African countries in Russian goods and services create new opportunities for the development of mutually beneficial relations. The development of trade and economic cooperation between Russia and Africa in modern conditions has led to the need to create efficient and sustainable logistics routes between these two regions. The relevance of the formation of new logistics routes is substantiated and the potential benefits that they can bring to both sides, including economic growth, strengthening trade ties and increasing competitiveness, are investigated. The key factors influencing the formation of these routes, such as geographical location, infrastructure capabilities, customs procedures, transport networks and communications, are analyzed. Prospects for the development of new logistics routes to the African continent associated with the continuation of the North-South transport and logistics corridor were noted. The challenges and problems that countries face when creating new logistics routes are considered, and recommendations for overcoming them are proposed. The effective formation of new logistics routes between Russia and Africa can potentially lead to stimulating economic growth, developing trade and strengthening relations between the regions.

Management of international logistics support of enterprise activity

Introduction. The paper deals with the management of international logistics support of the enterprise. The paper examines key aspects of this process, including task setting, implementation stages, and participants in these complex logistics processes. The impact of globalization on international logistics operations was analyzed, as well as the specifics of international logistics, the impact of martial law on logistics. The results of the study can be useful for practicing managers who conduct business in an international context, as well as for scientists and students interested in a deep understanding of modern trends and challenges in the field of international logistics management. The purpose of the paper is to determinate the features of management of international logistics support of the enterprise. Results. In the modern globalized business environment, where companies operate in international markets, the management of international logistics becomes a determining factor for achieving a competitive advantage. International logistics activities are carried out in a very dynamic environment, so the state of the logistics system must be constantly monitored, analyzed and evaluated. The goal of improving the company's international logistics support is to increase the efficiency of logistics processes and improve the company's image on the market. International logistics support of the company's activities includes a set of measures and strategies aimed at organizing and optimizing the supply chain, warehouse and transport operations, inventory and infrastructure management, which allows to ensure the necessary quality of customer service and reduce costs. This paper is intended to reveal the key aspects of the management of international logistics support of the enterprise, including the setting of tasks, stages of implementation and participants of these complex logistics processes. Conclusion. International logistics differs from domestic logistics management due to unique challenges, such as choosing optimal international routes, customs procedures, managing currency risks and dealing with different cultural, linguistic and geographical factors. The specificity of international logistics arises as a result of the peculiarities of freight transportation, crossing borders, customs procedures and the diversity of transport systems. The main tasks of managing international logistics support, which are defined in the paper, include improving quality, eliminating dependence on one supplier, controlling international standards, protecting the stability of supplies, identifying risks and accounting for logistics costs.

Особливості запровадження процедури спільного транзиту в Україні

The article is devoted to the topical issues of legal regulation of the customs transit regime in Ukraine in the context of adaptation of customs legislation to the norms and standards of the European Union. Establishment of customs regimes is one of the central components of the customs system. Their introduction is intended to serve the development of foreign trade, economic cooperation and contribute to the state budget. Customs regimes play a stimulating, regulatory and protective role in the process of economic growth. The authors examine the customs transit regime and its variant, the common transit regime, and analyse its legal nature and peculiarities of legal regulation. Transit is an important customs regime which performs a stimulating function and contributes to the development of Ukraine's foreign economic relations, and its functioning requires proper legal support. The article reveals the concept and essence of the novelty of customs legislation "unified clearance system", which is a legal regulation of the procedure and conditions for moving goods through the customs territory of Ukraine under the unified clearance system. The rights and obligations of the subjects of the common transit regime, legal support of customs procedures and electronic data exchange in the course of application of the common transit regime are considered. The author analyses the legal support of customs procedures and electronic data exchange during the application of the common transit procedure through the electronic transit system. The analysis of national and international legal acts proves that the system has its own specifics, its own content and is an integral element of the common transit regime. It is emphasised that a number of issues related to the coexistence of two customs regimes (transit and common transit) require further regulation in the relevant legislation. In addition, the legislator will face the task of further reforming the functioning of the customs system by introducing appropriate amendments and additions to the Customs Code of Ukraine and other legislative acts.

Stamp Duty and Its Specific Position on Papers Issued in Customs Procedures

Çalışmanın amacı, gümrük işlemlerine konu olan kağıtlardan alınan; ancak, dahili bir vergi olan damga vergisinin, 4458 sayılı Gümrük Kanunu’nun 3. maddesinde yapılan gümrük vergileri tanımı içerisinde değerlendirilip değerlendirilemeyeceğini araştırmaktır. Bu kapsamda gümrük işlemleri, damga vergisi ve gümrük işlemlerine konu olan kağıtlardan alınan damga vergisi uygulamaları açıklanacaktır. Uluslararası ticaretin belkemiğini oluşturan ve devletin önemli gelir kaynaklarından biri olan gümrük vergilerinin oldukça kapsamlı oluşu ve bunun içinde bir de gümrük işlemlerine konu olan kağıtlardan alınan damga vergisinin niteliğinin belirlenmesi ile hangi gümrük işlemlerinde düzenlenen kağıtlardan damga vergisi alınması gerektiği bazen sorunlara yol açabilmektedir. Çalışma ile bu durum da ortaya konularak; hangi gümrük işlemlerine konu olan kağıtlardan damga vergisi alınacağına dair kriterlerin neden kapsamlı bir şekilde düzenlenmesi gerektiği incelenecektir. Uygulamaya bakıldığında ortaya çıkan uyuşmazlıkların giderilmesinde bir çok açıklama ve yorum yapıldığı için bu hususta kanunilik ilkesi gereğince çeşitli yasal düzenlemelere ihtiyaç bulunmaktadır.

Principle of Choice of Customs Procedure in EU Customs Traffic

The research topic of the article focuses on the analysis of the principle of choosing a customs procedure in EU customs trade, which is of a normative nature. It is also the basic method of dealing with goods. In addition to the general legal principles constituting this principle, the article discusses the principle of freedom of trade in goods abroad; the principle of equal treatment of entities; the principle of equal treatment of goods; the principle of universality of customs duties and customs fees; the principle of universal access to information on customs law; the principle of non-revokability of the customs declaration. The conditions for export and import customs procedures were also discussed.

Recent Customs Reforms in Brazil

Brazil has been actively addressing the challenges posed by the rapid growth of e-commerce within its customs framework, focusing on enhancing efficiency while maintaining control over trade flows. Two notable strategies employed by Brazil is the utilization of cutting-edge technology of artificial intelligence (AI) and a Trusted Trader Scheme, known as Authorized Economic Operator (AEO) program. This scheme acknowledges compliant and reliable economic operators, granting them a status that comes with various benefits, particularly in the realm of customs procedures. In addition, the application of automated risk analysis, often integrated with AI, has also revolutionized customs procedures in Brazil. Customs, Reforms, Brasil, Artificial Intelligence, Trusted Trade Program

The Study of Maritime Fraud and Its Effect on Competitiveness of Nigerian Seaport (A Study of Apapa Seaport)

Ports play a key role in the Nigeria economy and development, as nearly 75% of the trade between the Nigeria and the rest of the world is handled in ports. Thus, the importance of ensuring efficiency in ports is related to the ability of the country to be competitive at international level. Unfortunately, corruption and extortion by the shipping agencies, terminal operators and government officials has continued to frustrate importers leading to price hike of commodities. This study is on maritime fraud and its effect on competitiveness of Nigerian seaport. The researchers adopted a sample size of 343 which was drawn from a population sample of 2,417. The questionnaire collected from the respondents was analyzed using descriptive statistics. The results indicated that government agency’s dishonesty affects the efficiency of customs procedures, also that fraudulent misrepresentation impacts on port service quality, cargo theft and clearing delays impact on ports service quality and the competitiveness of Nigeria seaports. The following recommendations were made; proactive disciplinary measure should be taken against dishonest government agency officials; custom procedures should be simplified through automation to ensure efficiency and that cargo tracking and monitoring instruments should be adopted to reduce cargo theft in Apapa seaports.