Last modified: 2019-05-13
Abstract
Purpose – improving the efficiency of international supply chains via optimizing the functioning of customs terminals.
Research methodology – analysis of the performance of customs terminals.
Findings – simplification of customs control and customs clearance through the application of electronic customs (e-customs) declarations; brings customs procedures in Ukraine closer to European and world standards and significantly facilitates the work of law-abiding foreign economic entities.
Research limitations – today, Ukraine’s customs legislation makes it possible to use electronic declarations (e-declarations) without any restrictions by all willing companies that are registered with the customs authorities and provides for the possibility of filing an e-declaration in all customs regimes without exception. The declarant only needs an electronic digital (e-digital) signature. Upon request, an enterprise may obtain an electronic digital key in the territorial units of the Accredited Key Certification Center for free.
Practical implications – a reduction of customs clearance time.
Originality/Value – an analysis of the work of customs in the territory of Ukraine was conducted, and measures were proposed to optimize the functioning of customs terminals.