THE DEVELOPMENT OF CUSTOMS MEDIATION IN UKRAINE

Abstract

The article examines the trends in the institutional development of customs brokerage in Ukraine in 2016- 2024. It is noted that the highest rates of staff quantity increase are characteristic of customs brokers. In the structure of customs infrastructure institutions, such as customs warehouses, temporary storage warehouses, duty-free shops, in recent years there has been an optimization of the number of customs service providers. Low rates of development in Ukraine demonstrate free customs zones of a commercial type. Cargo customs facilities are also not widespread enough. It is concluded that military aggression against Ukraine has slowed down the pace of development of customs brokerage. This is indirectly indicated by a significant decrease in the number of customs declarations issued in the year of the beginning of hostilities, as well as a decrease in the activity of registered participants in foreign economic activity in conducting trade transactions, which reduces the need for intermediaries customs services. Excessive regulation by state bodies limits the pace of development of customs brokerage. The principles of self-regulation of customs brokerage activities are not sufficiently implemented in domestic practice. It was concluded that the state should transfer part of the functions of regulating customs brokerage to self-regulatory organizations of customs service providers. Further development of customs brokerage will take place in the context of the implementation of Ukraine's European integration aspirations. Customs service providers need to work on bringing customs clearance practices and customs procedures closer to European standards and rules of European customs legislation, reducing and simplifying customs procedures, improving the quality and reducing the cost of customs services, as well as expanding their composition, ensuring the proper efficiency of the functioning of customs infrastructure institutions.