Короткий опис (реферат):
The study found that shifting a portion of customs formalities to the post-clearance stage is an
effective tool that significantly enhances the functioning of Ukraine’s customs authorities. This shift reduces
time costs at the border, increases throughput capacity, and ensures compliance with international standards
for goods control. Moreover, the implementation of post-clearance control has proven to be a critical
mechanism for securing additional revenue for Ukraine’s State Budget, a factor of utmost importance in the
context of the ongoing state of war. The research also revealed that the application of post-clearance control
allows customs authorities to utilize their resources more efficiently. Furthermore, the introduction of postclearance control promotes increased transparency and accountability in customs procedures.
Conclusions. The implementation of post-clearance control is a strategically important direction for the
operations of Ukraine’s customs authorities. It not only enhances the efficiency of customs control but also
contributes to the financial stability of the country. Drawing on global experience and the recommendations
of the WCO, post-clearance control could become a key element in the further development of the customs
audit system in Ukraine, which, in turn, would lead to more effective oversight of foreign economic activities
and improved conditions for international trade.