Study of efficiency of simplication of customs formalities on the digitalization basis

Abstract

The object of research is the processes of data exchange between subjects of foreign economic activity when performing customs procedures, namely, the introduction of a new computerized transit system NCTS within the framework of improving and harmonizing customs procedures. One of the most problematic areas is the lack of knowledge and awareness in the implementation of reforms on trade facilitation measures, and therefore there is a need to be able to reduce costs at the border, and costs associated with foreign trade transactions. The perspective is considered and the assessment of the state of modern customs policy is carried out on the example of Ukraine, the mechanisms of application of customs instruments for regulating foreign trade during the digitalization of customs are determined. The dynamics of export-import operations of Ukraine with other countries is analyzed. In 2020, exporting companies estimate the work of customs significantly better by 15 % compared to 2019. Among enterprises of various sizes, micro-enterprises often report problems at customs, and the greatest problems are considered to be overstatement of customs value of goods and outdated equipment of customs control zones. It is shown that one of the ways to improve the efficiency of customs procedures is to minimize personal contacts between the customs officer and the client, transfer most of the transactions online, use electronic services and mobile applications. Also, in the near future, a large-scale reconstruction of checkpoints is planned to reduce queues. It is found that the customs clearance procedures are not sufficiently automated, and the customs authorities are entrusted with many obligations. Thus, the customs authorities of Ukraine are forced to control goods during customs clearance more carefully than in the EU countries. The average duration of customs clearance of imported goods by the customs authorities of Ukraine is from 1 to 4 hours, depending on the region, while in developed countries such clearance takes only a few minutes. The conducted research is interesting for the participants of the international transport market. Since for business enterprises the use of one transit declaration for the delivery of goods from one country to another (from the customs office of departure to the customs office of destination), according to the general transit procedure, reduces the cost of customs procedures and the time required for their passage. Consequently, it reduces queues at the border, which means a faster flow of goods.

Queuing theory as a basis for staff placement at a customs post

“…Analysis of the existing scientific background on the topic under consideration shows that the use of mathematical tools to solve the problem of improving the activities of customs posts, other state structures and security services is actively applied by many researchers in different countries [8][9][10][11][12][13][14][15][16]. Thus, the authors of the work [9] identify the problems that affect the managerial success of airport security services in Turkey and develop solutions to these problems.…”

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

“…We performed an in-depth analysis of works affecting the digitalization of taxation. The problem of digitalization of customs duties was considered by the authors of [34], using Ukraine as an example. However, to a greater extent, the problem of digitalization concerns the electronic registration of documents to reduce the time of customs procedures.…”

“…The most widely discussed issues include the problem of tax administration of digital trade [20,21], including international [22,23]; the digitalization of tax planning at the corporate level [24][25][26][27]; the improvement of taxation of transnational corporations on the basis of data exchange [28][29][30]; and the construction of administration systems to minimize cases of tax evasion [31][32][33]. For our research, the most important is the application of digitalization in the tax administration of customs operations [34], which, in our opinion, has received less attention than, for example, the taxation of digital trade [35][36][37] or the problems of digitalization in the taxation of energy goods [38][39][40][41][42]. It should be noted that for Russian exports, the problem of taxation of energy goods is one of key problems and requires special attention when building a system of digital administration of customs payments.…”