From dormant to vital: the legislative evolution and development of customs post-clearance control in Ukraine

Abstract

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.