Ukrainian Grain Research Articles

RESEARCH AND EVALUATION OF LOGISTICS SCHEMES EFFICIENCY FOR THE GRAIN LOADS TRANSPORTATION FOR EXPORT UNDER THE CONDITIONS OF THE MILITARY STATE

Purpose. The aim of the work is to study the effectiveness of various logistics schemes for the delivery of grain cargoes for export from production sites to its transshipment points - to sea ports and to border terminals on the border with the countries of the European Union. Methodology. In the research process analysis and synthesis methods were used to study the content and main provisions of scientific publications on the state of the logistic system of transporting Ukrainian grain for export, the theory of operational work of railways for the development of logistics schemes for the delivery of grain cargoes, methods of mathematical statistics for the analysis of tariffs for road transportation, methods of technical economic calculations and determination of transportation tariffs. Results. In order to evaluate the effectiveness of grain delivery logistics schemes, the routes from one of the areas with the largest concentration of grain loading to a large seaport and to a railway and road border checkpoint were considered. At the same time, the following logistics schemes of grain delivery were chosen: automobile transportation by grain trucks and in containers, railway transportation by wagons and route shipments in grain wagons and in containers on fitting platforms. Calculations showed that transportation costs in the direction of ports are 10...15% lower than for transportation to land checkpoints; rail transportation is generally 30...40% cheaper than road transportation, and transportation in containers allows to save 20...25% of the cost of transportation. Scientific novelty. The obtained results make it possible to provide a scientific and economic basis for the development and improvement of the grain cargo transportation system, as well as for the optimization of the parameters of its individual links. Practical significance. Analysis and improvement of grain transportation logistics schemes will increase the efficiency of grain export logistics, reduce the share of the logistics component in the final cost of Ukrainian grain and, accordingly, increase both its competitiveness on foreign markets and foreign currency revenues to the state budget.

Middle Powers as Mediators: The role of Türkiye and Brazil in the JCPOA, the Ukrainian Grain Deal, and further developments in the war in Ukraine

Characterized by their ability to impact the world order without having superpower status, middle powers contribute significantly to maintaining global stability and fostering notable advancements. The notion of middle powers is longstanding in international relations, with its roots traceable in the writings of the Italian 16th century thinker Giovanni Botero. The literature concerning middle powers is full of debates and considerations about their definitions, characteristics, and objectives. Türkiye and Brazil have been chosen as primary subjects of this study to exemplify the growing role of middle powers as mediators due to their involvement in international negotiations. Keywords: Middle Powers; Great Powers; the Grain Deal; JCPOA; diplomatic negotiations; mediation.

Food Insecurity in the Middle East, the Black Sea Grain Initiative, and Türkiye

Almost all Middle Eastern nations now struggle with malnutrition and allocate a significant portion of their oil earnings to food. In addition to already challenging and changing climate and water pressure, ongoing conflict and the war atmosphere, poverty, a lack of purchasing power, and pandemic diseases in the region all seem to play a role. However, the deepening of Russia’s conflicts with Ukraine in recent years has made matters worse for the hungry in this fragile region and placed even self-sufficient nations in a precarious position. This paper addresses the Black Sea Grain Corridor Initiative, which was implemented through diplomatic measures hosted by Türkiye and guaranteed the secure transportation of Ukrainian grain to international markets. The study begins with a thorough discussion of the origins and effects of food insecurity in Middle Eastern countries. The second part examines the impact of this initiative on regional politics. To address the current issue, an integrated approach built on comprehension of cause-and-effect interactions has been implemented. The findings were gathered using a data collection technique.

Grain wholesale in the context of Ukraine’s integration into the EU

The article is devoted to the peculiarities of the development of grain wholesale trade in the context of Ukraine's integration into the EU. It is determined that the wholesale trade in Ukrainian grain occupies a leading position in the production and export of agricultural products in the world market, and the critical direction of development is Ukraine's integration into the EU. The current state of Ukraine's grain wholesale trade in the EU market is determined, the volume of grain exports to the EU countries is estimated, fundamental problems are identified, and directions of development of grain wholesale trade in the context of Ukraine's integration into the EU are generalized. The article analyses the volumes of grain exports by Ukraine to the EU countries in 2022, including more than 53 million tons of grain: wheat - 20.7 million tons, corn - 26.1 million tons, rye - 314 thousand tons, and 6.6 million tons of other grains. The most significant Ukrainian grain exports were to the EU countries: Spain, the Netherlands, Belgium, Italy, Romania, Poland, Portugal, Germany, Hungary, Ireland, Lithuania, and others. The potential of the grain market in Ukraine is substantiated, and its place in the world rankings of production and export of wheat and corn as the main types of Ukrainian grain is determined. It is determined that the most significant export potential in terms of wheat is in such countries as: Australia with an export-to-production ratio of 79.6%, Argentina - 58.4%, Ukraine - 54.1%, the USA - 46.5%; in terms of corn, it is Ukraine - 96.2% and Argentina 60%. It is outlined that the quality of Ukrainian grain and its adaptation to the requirements of the EU countries remains a problem. It is noted that in developed European countries, the protein and gluten content is not the basis for classifying grain quality and is taken into account only when determining the price of high-quality milling wheat, especially durum wheat. The critical issues in the grain wholesale trade are as follows: assessing the quality of Ukrainian grain and adapting it to the requirements of the EU countries; integrating the Ukrainian transport system into the European one; ensuring compatibility of the transport systems of Ukraine and the EU; strengthening cooperation with European transport companies; and developing governmental decisions between Ukraine and the EU countries to address grain export issues. One of the most promising areas of grain wholesale development is the establishment of grain transportation between Ukraine and the EU countries using modern information support. Keywords: wholesale trade, grain, production, export, transportation, Ukraine, European Union, integration, martial law, problems, ways of development.

EUROPEAN UNION-UKRAINE AGRICULTURAL TRADE DURING THE RUSSO-UKRAINIAN WAR: A POLITICAL ECONOMY PERSPECTIVE

The article analyzes the consequences of the Russian armed invasion of Ukraine, initiated in February 2022, for the EU’s trade policy towards this country and for the changes in mutual foreign trade in agri-food goods due to its temporary, exceptional liberalization, with particular emphasis on the imports of these products into the EU. The study uses the political economy approach (including interest group theory) to explain the premises of the EU’s specific trade policy towards Ukraine and the crisis in mutual trade relations between Ukraine and its neighboring countries, caused by the excessive inflow of Ukrainian grain into their territories. Large agri-food corporations are identified as potential interest groups monopolizing economic power, influencing the use of agricultural land, the export of agricultural products, and Ukraine’s domestic and foreign policy. The measures of temporary liberalization of trade in agricultural products applied by the EU to Ukraine in response to the war situation resulted in a significant increase in their imports into the EU, while in the case of Poland its share in the volume of EU imports of sensitive products (wheat, maize, rapeseed and sunflower) in the 14 months since the beginning of the war was several to over a dozen times higher than in the 11 months preceding Russia’s invasion of Ukraine.

РОЗРОБКА ТА РЕАЛІЗАЦІЯ ПРОЕКТУ МОДЕРНІЗАЦІЇ КОМПАНІЇ (НА ПРИКЛАДІ КОМПАНІЇ «КERNEL»)

Crucial logistical and export challenges, faced by agricultural producers in Ukraine, are described. Drawing on data from the Kernel company, one of the leading players in the agribusiness sector, internal strategies to overcome export barriers are analyzed. Crucial sources of financial resources mobilized by the company are identified. Additionally, an analysis of the company’s transportation assets is conducted. Furthermore, an investment project for the modernization of key assets, specifically railway transportation, is outlined. This involves collaboration with European countries, whereby Ukrainian grain delivery costs to European ports are offset. The economic feasibility of the project is substantiated through the discounted cash flow method.

ЕКСПОРТ ЗЕРНА УКРАЇНИ В УМОВАХ ВІЙНИ

The article examines and analyzes the changes that have occurred in the grain market of Ukraine, in particular in the process of its export. An analysis of the dynamics of grain and leguminous export volumes for 2010-2023 was carried out, and a structural analysis of grain exports in 2023 was carried out. A study of the geography of grain export was conducted and trends were revealed regarding the provision of Ukrainian grain to the importing countries that need it most. Since February 2022, the Ukrainian grain market has undergone irreversible changes, the impact of which was not only national, but also international. In the first year of the Black Sea Grain Agreement, grain exports through the humanitarian corridor partially resumed, but many importing countries that previously supplied grain to Ukraine did not receive grain on time and sought alternative supplies. It was found that by July 2023, exports of cereals and pulses had returned to 2014 levels. At the same time, the dominant crop was corn, which accounted for more than 50% of the export structure. Corn had to be sold quickly to make room in the granaries for wheat from the summer harvest. The article also emphasizes that the geography of exports changed significantly during the war. In the conditions of limited supplies through Ukrainian seaports, the neighboring countries of Poland and Romania came to the rescue, allowing the transit of Ukrainian grain. Thus, the share of Ukraine in grain exports to Europe increased from 19.5% in 2020 to 52.2% in 2022. Turkey has also become an important participant in international trade, allowing goods to be transshipped to countries in Africa and the Middle East. In addition, as stated in the article, Turkey, as a grain hub, sent a part of Ukrainian wheat flour in finished form to the African region Since the long-term survival of the concluded Black Sea Grain Initiative was not fully guaranteed, grain-importing countries bought grain during periods of falling export prices and built up stocks to prevent a worsening of the global food crisis.

Logistical ways to export grain under martial law

The full-scale invasion of Ukraine by the Russian Federation has caused problems for the agricultural sector: many lands have ended up in the temporarily occupied territories, and some remain mined or have become unusable. The constant shelling has caused problems not only with growing produce but also with its export. The leading logistics sea channel was not working at total capacity. It became necessary to look for alternative options for the delivery of goods. The article aims to analyze the possibilities of using alternative logistics routes for exporting Ukrainian grain under martial law. The study used the following methods: analysis, synthesis, generalization, specification, statistical and graphical. The dynamics of grain exports in physical and value terms were analyzed throughout the study. The problems of supplying agricultural products in times of war are presented. Alternative logistics routes for grain exports are identified. The importance of the Black Sea Grain Agreement is analyzed. Trends in the use of river transport are considered. The possibility of using the railway route is assessed. The problems of cargo delivery by road are considered. The study shows that the most efficient way to export grain is by sea. Therefore, it is essential to ensure its functioning by maximizing its capabilities and assistance of foreign partners, including cargo insurance, without considering blackmail by the Russian Federation. To solve the problems encountered in grain exports, expanding river logistics capabilities by creating additional transport routes through the EU is necessary. Further active use of road transport is possible only if an agreement is reached to resume Ukrainian grain exports to certain EU countries and problems at checkpoints are resolved. In rail logistics, tariffs for services need to be revised. Keywords: logistics, exports, grain, logistics routes, Black Sea Grain Agreement, sea transport, river transport, land routes

Short‐term market impact of Black Sea Grain Initiative on four grain markets

AbstractThis paper examines the short‐term market reaction of four agricultural commodities to the Russian–Ukraine war and various stages of the Black Sea Grain Initiative Agreement. Using an event study, the results show a positive abnormal return for the agricultural grain markets with the outbreak of the war and the nonrenewal of the Black Sea Grain Agreement. These two events by causing supply‐side constraints, led to an increase in the price of grains. The results also show negative and statistically significant abnormal returns around the signing of the Black Sea Grain Agreement, its implementation through the departure of the first ship loaded with Ukrainian grain after the beginning of the war and the successive extensions of the agreement. These disruptions not only affect Ukraine and Russia but also have critical implications for world food security. Policy implications of our findings are provided.

A Truly “Common” Commercial Policy? – A Legal Assessment of the Ban on Ukrainian Grain in the Interplay of WTO and EU Law

On 18 September 2023, Ukraine initiated proceedings against Poland, Hungary and the Slovak Republic under the WTO Dispute Settlement Understanding. This came in response to bans on Ukrainian grain imports which the three EU Member States had previously introduced. This unilateral conduct puts the common nature of the EU’s commercial policy, an exclusive Union competence, seriously into question. This article elaborates on that jeopardization of the common commercial policy by showing that the grain ban is violating WTO law and may result in retaliations affecting the EU at large. It then assesses whether nevertheless the commonality of the Union’s policy can be maintained both externally and internally. To this end, it elaborates on the practice of the Union in WTO dispute settlement and argues that the conduct of Member State organs is attributable to the EU. Furthermore, it analyses whether and on what basis infringement proceedings against the Member States may be successful. In this, it takes account of norms regarding the common commercial policy, the duty of cooperation, and the WTO Agreements as integral parts of EU law. To this end, special attention is paid to the CJEU’s jurisprudence on the legal value of WTO law and DSB Reports.

СТРАТЕГІЧНЕ ПАРТНЕРСТВО УКРАЇНИ ТА ТУРЕЧЧИНИ У ВІЙСЬКОВО-ТОРГОВЕЛЬНІЙ СФЕРІ

The relevance of the research topic arises from the fact that international military-technical cooperation is an important prerequisite for the ability of modern Ukraine to defend itself against Russian military aggression and to protect the sovereignty and independence of Ukraine. The article presents a retrospective analysis, institutional aspects, and the current state of cooperation between Ukraine and Turkey in the military-technical sphere. This article aims to assess the priority directions of military-technical cooperation between Ukraine and the Republic of Turkey in the conditions of the active phase of the Russian-Ukrainian war and to identify the directions for developing this cooperation, taking into account the significant potential of the Ukrainian defense industry. This article is based on the statistical and analytical materials in the domestic and foreign specialized literature, data from international organizations, and analytical and expert centers. During the research, the methods of analysis and synthesis, comparison, grouping, and systematization, as well as elements of the institutional approach, were used. The research results show that Turkey's status, as one of the most important strategic partners of Ukraine in national security matters, is caused by its long-term support in the military-technical field, assistance in unblocking the maritime export routes for Ukrainian grain in the Black Sea, and the implementation of important humanitarian projects. The list of military goods for actual cooperation such as the production of engines, unmanned combat aircraft, digital communication systems, precision weapons, radar systems, and others has been identified. The potential of further intergovernmental cooperation, which will support the strengthening of the export capacities of both countries in the global arms market, was revealed. It was identified that Ukraine's strategic cooperation with Turkey, as one of the most active players in the modern geopolitical environment, can strengthen the ability of our countries to consolidate international forces in support of its aspirations to protect its independence. Prospects for further research may relate to the disclosure of areas of potential cooperation in the conditions of the post-war revival of the Ukrainian economy, Turkey's support for our country's accession to NATO, and the assessment of opportunities for the formation of production and supply chains through the format of international strategic alliances with the participation of Ukrainian and Turkish companies to promote the latest high-tech weapons models in international markets.

The impact of the Ukrainian food crisis on the globalized world

The article is devoted to an overview of the main effects of the food crisis in Ukraine, caused by the Russian invasion, in relation to the world situation in the food sector. The author gives a systemic outline of the macro-level impact of Russia's war against Ukraine on the problems of hunger, access to healthy food, prospects for destabilization processes in the sphere of food production and supply. The most significant aspects of the influence of hostilities on the production of agricultural products in Ukraine and on its export are considered. We are analyzing the consequences in the field of global pricing on food markets, the global fight against hunger in different countries. The global food crisis, which began long before the Russian invasion, has turned into a lever of global political struggle. Despite the partial leveling of processes in the field of global food security in 2023, it is not yet possible to talk about a return to the indicators of the beginning of 2022. We highlight the general aspects of the operation of the Black Sea Grain Initiative and the consequences of the disruption of its operation are considered. The author notes the ambiguity of the case with the Black Sea Grain Initiative; this ambiguity is illustrated by the position of five Eastern European countries, at whose request the European Commission limited the sale of Ukrainian grain on their territories. The dependence of the global situation in the field of food security on political intrigues and nuances further complicates the process of overcoming food problems. This case causes reputational damage to Ukraine in addition to the direct damage caused by the Russian invasion. It records the growth of crisis processes in the fields related to the food sphere and the ambiguity of the positions of individual European states regarding the crisis of Ukrainian grain exports. We made a conclusion about the large-scale damage caused to the stability of the world food market by direct and indirect consequences of the war in Ukraine, and about the negative prospects of this problematic field.

Conjuncture features of the Ukrainian grain market

Круп’яна галузь харчової промисловості України є стратегічно важливою та соціально значущою для населення. В Україні вирощують, практично, всі зернові культури, з яких виробляють крупи, тому перспективи розвитку круп'яного ринку безпосередньо залежать від обсягів виробництва, урожайності культур, районування, наявності запасів зерна та інших факторів. Збройна агресія рф проти України призвела до суттєвих змін на ринку круп. У статті проаналізовано ситуацію на українському ринку круп’яних виробів, зокрема виробництво, експорт, імпорт, споживання, географічне розташування ринку, рівень конкуренції, рівень розвитку виробничої й транспортної інфраструктури ринку та рівень державного регулювання цін. Зроблено висновки, що протягом 2022 року офіційне виробництво круп’яної продукції скоротилося практично вдвічі, в порівнянні з аналогічним показником попереднього року. Протягом 2022 року в сегменті рису та його похідних продуктів спостерігалася майже критична ситуація. Через російську агресію виробництво рису в Україні скоротилось майже в 16 разів. В 2022 році відбулось значне скорочення експортних постачань української круп’яної продукції, яке досягло мінімальної позначки за останні роки – скорочення становило 53,0 %. Вказана динаміка обумовлена скороченням експорту кукурудзяних круп – (на 54,6 %), інших круп – на 27,1 % та майже семикратним зниженням експорту рису та похідної продукції. Єдиною товарною позицією, що показала зростання експорту були пшеничні крупи (на 20,0 %). Блокування російськими загарбниками чорноморських портів спричинило зміни в товарній структурі імпорту до України великої кількості товарів. Незважаючи на те, що загальні імпортні постачання круп всіх категорій протягом 2022 року практично залишилися на рівні попереднього року (не значне зростання на 0,9 %), відзначається значне збільшенні валютних витрат – на 53,0 %, що свідчить про суттєве здорожчання цього виду бакалійної продукції. Загальне видиме споживання круп’яної продукції в Україні за підсумками 2022 року скоротилося на 34,6 %. При цьому споживання пшеничних круп впало на 48,1 %, інших круп – на 57,5 % та рису і його похідних виробів – на 28,3 %. Така динаміка пояснюється активною фазою війни на території України і пов’язаними з цим факторами. Водночас рівень конкуренції на українському внутрішньому ринку круп’яних виробів оцінюється як високий, рівень виробничої інфраструктури ринку, на якому провадить діяльність платник податків оцінюється як розвинений. Транспортна інфраструктура, що обслуговує діяльність платника податків, оцінюється як розвинена.

CONCEPTUAL PROVISIONS OF THE FORMATION OF CARGO FLOWS OF MARITIME TRANSPORT OF UKRAINE IN THE SECURITY MEASURE IN THE POST-WAR PERIOD

Topicality. Formation of cargo flows is an important component of modern logistics and supply chain. Today, the transport system, especially water transport, is in a state of turbulence. In modern conditions, when Ukraine is left without a key logistics chain, it is necessary to focus attention precisely on the importance and role of Ukrainian sea transport in the formation of cargo flows that ensure food security. That is why there is a need to review the economic approaches used to regulate cargo flows and the need to develop a general guiding course for the post-war recovery of maritime logistics traffic by shaping cargo flows in the context of the global sefety system.Aim and tasks. The purpose of the study is to develop conceptual provisions regarding the formation of cargo flows by maritime transport of Ukraine in the context of global security based on individual reference markets, in particular, types of cargo transportation in the post-war period. The tasks that must be solved in order to achieve the set goal: a) analysis of cargo flows and cargo volumes for the period from 2017 to 2023, to single out among the full nomenclature of cargoes the main markets that can be relied on in the post-war period, during the revival of maritime logistics traffic; b) give a brief description of the current state of the markets of selected cargoes; to develop and propose conceptual provisions for the formation of cargo flows in the context of global navigation sefety on the basis of reference markets.Materials and Methods. This study is based on the use of conceptual provisions on the formation of cargo flows to solve the problems of food security and the global shipping security system. The methods of: graphic method, statistical analysis, system analysis, economic analysis on the example of cargo flows of water transport are applied.Reserch results. The authors of the study conducted a thorough analysis of cargo flows of various types of products that can be exported abroad by sea transport. The indicators presented in the article highlight the economic trends of domestic cargo flows of products transported by the sea corridor. Thus, an analytical study of the formation of cargo flows in the section of each seaport of Ukraine for the period from 2017 to 2021, i.e. the pre-war period, was conducted. The importance and expediency of using Ukrainian sea transport in ensuring global cargo flows is substantiated. The authors formed a concept regarding the formation of cargo flows by maritime transport of Ukraine in terms of security.Conclusion. Thus, the borders of some EU countries remain closed for the export of Ukrainian grain (only transit to distant European ports), we believe that Ukraine should keep its sights on third countries that directly depend on domestic grain and agri-food, namely: Indonesia, the Philippines, Morocco, India, PSA (Bangladesh, Cambodia, Laos, Singapore) and African countries. After russia broke the agreement and began massively destroying the port infrastructure of seaports and river ports on the Danube, the Government is now opening "temporary sea corridors" that carry out transportation under the protection of the Armed Forces Navy. Therefore, from August 2023, transshipment of grain and oil takes place exclusively through the "temporary grain corridor" and the Danube ports. The total amount of export of agricultural products amounted to 3.6 million tons, out of the planned 6 million tons.

Agricultural exports of Ukraine in the conditions of war.

The article is devoted to the study of the problems and challenges of agricultural exports of Ukraine in the conditions of war. It was determined that before the beginning of the full-scale invasion, the country occupied a leading position in the world production of major agricultural crops (sunflower, rapeseed, barley, corn, wheat, soybeans). A comprehensive assessment of Ukraine's export positions in the world was carried out and the countries most dependent on the import of Ukrainian grain were identified. The dynamics of the domestic export of cereals, legumes (with products of their processing) and flour for the period from 2020/2021 MR to August 2023/2024 MR have been analyzed. The author has researched and systematized the problems of reducing the volume of export deliveries of Ukrainian grain to the world market. It is substantiated that part of the problems and challenges are macroeconomic in nature and complicate the development of the country's economy, distort market pricing mechanisms and reduce the competitiveness of domestic products. Among them is the risk of losing the country's reputation as a reliable supplier; loss of markets and trading partners; destruction of logistics and transport infrastructure; reduction of production volumes; change in demand; limiting access to resources; devaluation of the national currency, etc. A systematic analysis of the problems and challenges complicating agricultural export made it possible to single out the main ones: reduction in agricultural production volumes and loss of resource potential; limited financial resources; disruption of logistics chains. Special attention was paid to the problem of sea transportation, which before the beginning of the war provided about 95 % of agricultural exports. The dynamics of Ukraine's export volumes within the framework of the "grain initiative" during 2022- 2023 are analyzed. The role and significance of its implementation to mitigate the negative impact of Russia's military aggression on domestic agricultural exports is described. The reasons for the importance of sea transportation for Ukrainian exports have been determined: large volumes of supplies and their low cost. Emphasis is placed on the need to export by sea, even without the participation of Russia. The author researched the measures implemented by the Ukrainian government to support agricultural production and export and justified the need to develop a set of measures to stabilize and further develop the industry and restore the export of agricultural products. Among them are the following: reduction of bureaucratic barriers; state support for the development of logistics infrastructure, optimization of taxation and lending; adaptation of agricultural production to EU requirements; increasing the quality and safety of products in accordance with international standards; technological development and digitalization; restoration and transition of the agricultural sector to sustainable production. Key words: agricultural production, export, agricultural export, agricultural export problems, "grain initiative".

Problem aspects of accounting and taxation of grain exports in Ukraine

The article examines the problems and features of accounting and taxation of grain exports in today's conditions. As a result of the invasion of Russia, Ukrainian agricultural enterprises have recently suffered significant losses. The occupiers are deliberately destroying the Ukrainian agricultural complex in order to deprive them of one of the main sources of income - the sale of agricultural products by commodity producers, as the main suppliers of food. However, in the conditions of an undeclared war between Russia and Ukraine, the European Union is trying to support the agrarian business of Ukraine and has allowed, according to the EU memorandum, to suspend customs duties and quotas of Ukrainian grain to EU countries until June 2024. Ukraine exports agricultural products through the land border with EU countries, as export by sea is currently difficult due to the invasion of Russia. Therefore, in order to preserve the grown and surviving crops, domestic producers have intensified grain export operations, and currently the issues of accounting and taxation of these operations are relevant. The implementation of foreign economic operations by business entities requires their registration with the customs authorities. When carrying out foreign economic activities, it is mandatory to conclude a foreign exchange contract, and agricultural producers must take into account many nuances in order to comply with the main legislative and customs requirements. Some foreign exchange contracts, in particular those relating to agricultural products, are subject to state registration. In particular, in order to verify and approve the export of agricultural products to the Slovak Republic, the Republic of Bulgaria, Romania, Poland and Hungary, it is necessary to obtain licenses for the export of legally defined types of agricultural products from 2023. As a rule, all calculations for foreign economic operations are carried out in foreign currency, which for the purpose of accounting and taxation must be converted into national currency at the rate of the National Bank of Ukraine. Operations for the export of goods outside the customs territory of Ukraine are subject to Value-Added Tax (VAT), in this regard, the exporter forms a tax invoice at the official hryvnias exchange rate set by the NBU for the previous working day. The exporter - the VAT payer is obliged to compile and register it in the Unified register of tax invoices (hereinafter referred to as the Tax Invoice Register) within the time limits specified in the Tax Code. The article summarizes the procedure for the export of agricultural products, considers the specifics of taxation of these operations, and identifies problematic and debatable issues regarding the implementation of these operations

POLITICAL AND LEGAL FACTORS OF THE FUNCTIONING OF THE HUMANITARIAN CORRIDOR IN THE BLACK SEA

The article analyzes the prerequisites and factors of the functioning of the humanitarian maritime corridor in the Black Sea. New Ukrainian realities caused by Russia’s large-scale armed aggression against Ukraine. The blockade of seaports and ships caused the export of Ukrainian agricultural products and other goods from all ports of Ukraine to stop. The impossibility of exporting grain from Ukraine first of all had a painful impact on world food security. Therefore, the world community and the Ukrainian authorities faced the problem of unblocking sea routes and returning Ukrainian grain crops to foreign markets. Solving this problem required the development of economic, legal, political, and logistical components, taking into account the interests of the participating countries and other countries of the world. It became possible to settle the issue only within the framework of the «Initiative on the Safe Transportation of Grain and Foodstuffs from Ukrainian Ports», which, under the norms of International Maritime Law, established mechanisms for safe maritime commercial transportation, and allowed the creation of a humanitarian («grain») corridor in the Black Sea. The achievement of the «grain corridor» was the stabilization of the food market and the maintenance of food security. At the same time, Russia also received tactical, strategic, economic, and political benefits. Despite this, the Russian Federation continues to obstruct freedom of navigation in the Black Sea and the Danube for political and military purposes to dominate the Black Sea region. In this regard, solving the problem of the effective functioning of the humanitarian corridor in the Black Sea is complex and requires a multilateral approach, which involves a reliable legal and regulatory framework, transparency, and international cooperation to develop political and economic mechanisms to counter Russian aggression and ensure free sea navigation for commercial ships.

ЗЕРНОВИЙ ЕКСПОРТ УКРАЇНИ В УМОВАХ ВІЙНИ

Досліджено шляхи і проблеми зернового експорту України в умовах війни. Основними шляхами відновлення експорту зерна є «смуги солідарності» Україна – ЄС і Чорноморська зернова ініціатива. Проте ці заходи лише частково вирішили проблему експорту зерна з України у 2022 – на початку 2023 р. У 2022 р. відбулося зменшення обсягів експорту українського зерна на 32,6 % порівняно з обсягами попереднього року. Повномасштабна воєнна агресія РФ проти України спричинила різке зростання світових цін на пшеницю, а започаткування «смуг солідарності» й морського зернового коридору посприяли їх суттєвому зниженню, зокрема на зерно. Проте вітчизняні виробники зерна і експортери не змогли скористатися зростанням світових цін на зерно у 2022 р. через збільшення транспортних видатків при перевезенні до портів, зростання маржі посередників з урахуванням ризиків воєнного часу, підвищення вартості фрахту суден тощо. Відповідні втрати в ціні зерна при експорті з України перекладаються по зерновому ціновому ланцюгу переважно на нижню його ланку – виробника зерна. Частка виробника (на умовах EXW) у експортній ціні пшениці 2-го класу зменшилася з 80 % на початку дії морського зернового коридору до 67 % при експорті морським зерновим коридором у лютому 2023 р. Серйозні ризики для повоєнного відновлення українського експорту зерна становлять процеси релокації торговельних потоків на традиційних ринках експорту зернових з Чорноморського регіону, пов’язані, насамперед, із заміщенням українського зерна російським. Розвитку українського зернового експорту сприяло б максимальне дистанціювання від РФ у торговельній політиці щодо експорту продукції у межах Чорноморського регіону за рахунок залучення до торговельних потоків Середземноморського регіону з використанням конвенції щодо правил походження Пан-Євро-Мед.

RESEARCH OF SOYBEAN SEED QUALITY INDICATORS

The article provides a study of the current state of global soybean production, the dynamics of sown areas, yield and gross harvest of soybeans in Ukraine over the past five years. World soybean production is almost 352 million tons, and the leaders are always the USA, Brazil, and Argentina, which in 2017 collected a record 286 million tons of soybeans, which is 82% of world production. China (12.3 million tons), India (11.5 million tons) and Paraguay (10.3 million tons) are also among the leading producers. Ukraine was ranked 8th among the leading countries in soybean production. Also, soybeans have been in the leading positions in the domestic agricultural market for many years, along with grain crops, in export and processing for food and fodder purposes, and also have a strategically important role in ensuring the country's food and economic security. Soybean seeds contain 38–42% protein, 18–23% fat, 25–30% carbohydrates, as well as enzymes, vitamins, and minerals. Due to its rich and diverse chemical composition, soybean has no equal in terms of production growth rates, and it has long been widely used as a universal food, fodder and oil crop. The regions of the country with the largest sown areas of soybeans are given, and the place of Ukraine in the world market, both in terms of production and trade of soybeans, is clarified. Factors that should be taken into account when planning to increase the area under soybeans are given. Grain quality control is a complex process that includes a combination of various factors. However, this is a very important stage, as it makes it possible to make Ukrainian grain competitive on the world market. Studies of organoleptic and physicochemical quality indicators of soybean samples of the 2022 harvest are presented. It is shown that the test samples have the color and shape characteristic of normal soybean seeds, without musty, moldy and extraneous smell. The mass fraction of moisture, oil, the content of garbage and grain impurities do not exceed the normative values. Pest infestation was not detected in any of the studied samples. The mass fraction of protein in terms of dry matter in the experimental samples was 32.1–33.9, which does not correspond to DSTU 4964:2008. "Soy. Technical conditions" (the value should be at least 35%) and USDA requirements.

ANALYSIS OF LOGISTIC RISKS OF TRANSPORTATION OF GRAIN GROUP LOADS TO EUROPEAN PORTS USING PIGGYBACK TECHNOLOGY

Purpose. Since the beginning of russia's full-scale aggression against Ukraine, our state has lost the existing established routes for the export of grain cargoes. The export of grain and grinding products was based on the delivery of grain by land transport and, in small volumes, by river transport to seaports with subsequent transshipment to sea transport. The traditional sales markets for Ukrainian grain and grinding products are Asia, Africa and the Middle East. The limitation of the European grain market requires the search for new ways of delivering grain cargoes to sales markets. The Polish ports of Gdansk, Gdynia, Szczecin and the Romanian port of Constanta are being considered as alternative seaports for the transshipment of grain cargoes. Against the background of the problems of crossing the border by rail and road transport and the need to minimize transport and logistic costs, the task of finding alternative transportation options with the minimum duration of border crossing arises, and one of the options is the use of piggyback transportation technology. The purpose of the study is the estimation of the logistic risks of using piggyback technology to improve the efficiency of the multimodal process of grain cargo transportation. Methods. A comprehensive analysis of the technical equipment and work technology of railway transport in interaction with road transport, the infrastructure of border crossings and the technology of crossing them during cargo transportation, statistical analysis. The results. On the basis of the analysis of the main schemes of crossing the border during the transportation of grain cargoes and the logistic risks that arise, the following scheme was chosen. Grain is delivered by road to the Khyriv railway station, which is connected by a combined track of 1435-1520 mm, and there are also tracks with a width of 1435 mm, and where road trains are loaded onto the platforms of the Ro-La system piggyback train. Further transportation is carried out by rail transport to the port without overloading and changing carts. The time of transportation of road trains can be combined with the driver's rest in accordance with the working mode of the tachograph. Practical significance. The organization of a loading point for road trains on railway platforms of the Ro-La system at the Khyriv station of regional branch of «Lviv Railway» will allow to speed up the delivery of grain cargoes from Ukraine to one of the ports of the Black or Baltic Seas and reduce the overall logistic costs.