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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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Customs Risk Management in Ukraine: Practices and Implementation in the Context of European Integration
Rudyk N. V., Borodenko T. M., Shkoliarenko A. Y.

Rudyk, Nataliia V., Borodenko, Tetiana M., and Shkoliarenko, Alina Yu. (2026) “Customs Risk Management in Ukraine: Practices and Implementation in the Context of European Integration.” Business Inform 3:490–502.
https://doi.org/10.32983/2222-4459-2026-3-490-502

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 339.543:336.2:005.52

Abstract:
The article examines the functioning of the customs risk management system in Ukraine in the context of the European integration process and changes in the external economic environment. The relevance of the topic is related to the fact that the State needs to simultaneously ensure fiscal efficiency and simplify international trade amid the growth of imported goods, digitalization of procedures, and complication of logistics chains. Traditional customs control methods are losing their efficiency under current conditions, which creates the need for the implementation of risk-oriented approaches, digital technologies, and analytical tools. The aim of the study is to determine the impact of customs risk management on the efficiency of customs duty administration and the formation of budget revenues, as well as to substantiate directions for its improvement, taking into account international standards and challenges of digitalization. The study employs general scientific and specialized methods, in particular analysis and synthesis, comparison, generalization, statistical methods, and forecasting. Changes in the dynamics of goods declaration and the structure of foreign economic activity in 2020–2024 have been studied, which made it possible to trace a significant decline in indicators in 2022 due to crisis phenomena and their gradual recovery. It has been found that it is precisely import operations that dominate in the formation of customs revenues, and the value-added tax on imports occupies a key place among the sources of revenue for the State Budget of Ukraine. It has been proved that the introduction of information technologies and the creation of an automated risk management system contribute to increasing the transparency of procedures, reducing cargo processing times, and optimizing control measures. At the same time, it has been revealed that information resources are not fully unified, data analytics is not used actively enough, and there is a need for the development of post-customs audit and improvement of the customs risk management process.

Keywords: customs risk management; customs payments; foreign economic activity; VAT; excise tax; duty; partnership for sustainable development; European integration; financial security; State Budget of Ukraine; budget revenues; customs control; digitalization of customs procedures.

Fig.: 4. Tabl.: 3. Bibl.: 29.

Rudyk Nataliia V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Borodenko Tetiana M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Shkoliarenko Alina Yu. – State inspector, Customs Clearance Department No. 1 of the Specialized Customs Post, Kyiv Customs of the State Customs Service (8a Vatslava Havela Blvd., Kyiv, 03124, Ukraine)
Email: [email protected]

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