REFORM OF UKRAINE’S CUSTOMS PROCEDURES IN LINE WITH EU STANDARDS AND ITS IMPACT ON CLEARANCE TIME, LOGISTICS COSTS, AND TRANSPARENCY OF FOREIGN ECONOMIC ACTIVITY

Анотація

The article provides a comprehensive economic analysis of the reform of Ukraine’s customs procedures in line with European Union standards. The study focuses on measuring the practical consequences of harmonization for foreign economic operators and public finances. The purpose of the paper is to determine the economic effect of implementing electronic declaration, the common transit system, automated risk management, and the Authorized Economic Operator mechanisms. The research aims to assess changes in customs clearance time, the structure of logistics costs of enterprises, and the dynamics of corruption risks. Particular attention is given to measuring the predictability of procedures and their influence on investment decisions. The methodological framework includes a comparative analysis of time indicators before and after the introduction of digital instruments, a decomposition of foreign trade operators’ costs, and statistical grouping of enterprises by size. The study relies on official customs data, publicly available financial statements of companies, and materials from international institutions. The author applies structural analysis, correlation assessment, and calculation of the economic equivalent of reduced transport downtime. The results are verified through a comparison of indicators over several years. The findings demonstrate a reduction in the average customs clearance time following the transition to electronic procedures. The share of physical inspections and discretionary manual decisions by officials has decreased. Enterprises have optimized costs related to storage and brokerage services. Greater predictability of clearance timeframes has lowered the risk component in freight rates. At the same time, customs revenue has stabilized due to the expansion of digital control mechanisms. The practical significance of the results lies in the development of evidence-based proposals for further digitalization of the customs system and adjustment of regulatory procedures. The scientific novelty of the study consists in linking institutional changes with a quantitative assessment of their economic impact on enterprises across different sectors and scales of activity.

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