CUSTOMS REGULATION OF CROSS-BORDER E-COMMERCE IN THE CONTEXT OF DIGITALIZATION

Abstract

The article provides a comprehensive study of the transformation of the customs regulation system in the context of the intensive development of global digitalization and the mass transition of consumers to cross-border online platforms. The paper emphasizes that the current stage of international economic relations is characterized by a fundamental shift in the structure of trade flows, in which low-value B2C consignments are beginning to dominate over traditional large commercial shipments. It is substantiated that the existing customs paradigm of Ukraine, historically oriented toward the physical control and clearance of large cargo shipments (B2B), currently demonstrates a critical imbalance between the administrative capacity of customs authorities and the actual millions of daily transactions in the e-commerce sector. This situation leads not only to significant logistical delays in supply chains but also creates systemic risks for the state budget due to the use of tax minimization schemes, in particular through the intentional fragmentation of товар consignments (splitting) in order to artificially reduce the value of shipments below the tax-free threshold. Special attention is paid to the analysis of the European experience in reforming the taxation system of electronic commerce, in particular the implementation of the Import One-Stop Shop (IOSS) scheme and the abolition of the preferential customs threshold of EUR 22. Based on the analysis of statistical data, the paper demonstrates the exceptionally high fiscal efficiency of the Vendor Collection Model: the amount of VAT declared in EU Member States through OSS/IOSS mechanisms increased from EUR 7.75 billion in 2021 to more than EUR 33 billion in 2024, which confirms the success of the digital transformation of tax administration. The article proposes an algorithm for implementing a similar model in Ukraine, based on the mandatory introduction of standards for the exchange of advance electronic data (Advance Electronic Data — AED) between customs authorities, postal operators, and marketplaces. Specific implementation steps are proposed, including the legislative establishment of the obligation for non-resident sellers to collect VAT at the point of sale, the introduction of a pilot period lasting 6–12 months, and the development of reporting rules based on OECD guidelines. This approach would ensure a balance between the security function of customs and trade facilitation, guaranteeing the stability of budget revenues under martial law conditions and the harmonization of national legislation with EU requirements.