Interaction with customs authorities is a crucial component of successful foreign economic activity, especially for companies involved in regular import operations. The efficiency of such interaction directly influences the speed, cost, and reliability of international trade processes. Therefore, the goal of this study is to analyze and improve the mechanisms of customs interaction in the context of the activities of LLC ‘Lviv Auto Hub’ – a company engaged in systematic import of vehicles into Ukraine.
The main research methods applied in this work include legal and regulatory analysis, case study evaluation, comparative analysis, and problem identification through qualitative assessment of business- customs communication practices.
During the research, several specific objectives were achieved: to analyze the regulatory and theoretical foundations of customs-business interaction in Ukraine; to study the operational, managerial, and foreign trade aspects of LLC ‘Lviv Auto Hub’; to identify key communication and procedural issues in the customs clearance process; to propose practical recommendations for improving customs procedures and reducing import-related risks; to characterize the internal labor and organizational environment of the enterprise.
The smooth operation of customs procedures is particularly relevant in the current environment of legal uncertainty, administrative overload, and digital transformation. Customs delays, inconsistencies in the legal framework, and limited communication channels with customs officers can significantly affect the financial and logistical efficiency of enterprises. In the case of LLC ‘Lviv Auto Hub’, such challenges manifest in delayed vehicle clearance, increased operational costs, and limited competitiveness on the international market.
The study emphasizes the need for harmonization of customs legislation with EU standards, enhanced digital tools for risk management, and structured communication mechanisms between business and the customs system.
Improving customs interaction is not only a short-term operational necessity but also a long-term strategic factor in enhancing the competitiveness of Ukrainian importers. The effectiveness of customs cooperation will determine the adaptability and resilience of enterprises to regulatory and market fluctuations in the context of expanding foreign economic activity.
- Hryhoriev, O. Yu. (2023). Factors influencing the organization of interaction in the “enterprise – customs authorities” system. In Problems of management of foreign economic and customs activity in the context of Ukraine’s European integration: Proceedings of the 2nd International Scientific and Practical Symposium (Lviv, April 24, 2015) (p. 11). Lviv.
- Myronchuk, V. M., Matveiev, M. E., & Holomsha, N. Ye. (2022). Customs procedures for ensuring Ukraine's foreign economic activity during the war. Economy and Society, 39. https://economyandsociety.in.ua/index.php/journal/arti- cle/view/1386/1336
- Mishchenko, D. A., Datsenko, V. V., & Khurdei, V. D. (2022). Marketing research in the field of customs services. Effective Economy, 12. http://www.economy.nayka.com.ua/?op=1&z=8439
- Kostiana, O. V. (2022). Customs security: Its essence and place in the system of national security of the state. Business Inform, 11, 76–82. https://doi.org/10.32983/2222-4459-2020-11-76-82
- Ishchuk, Yu. A., & Mykhailenko, A. M. (2023). Customs and tariff policy as a key component of the state’s foreign economic strategy. Business Inform, 11, 12–17. https://doi.org/10.32983/2222-4459-2023-11-12-17
- Tymoshenko, N., Didyk, O., & Smoliar, L. (2024). Customs policy of Ukraine under martial law. Economy and Society, 61. https://doi.org/10.32782/2524-0072/2024-61-56
- Yakovets, T., & Kovalchuk, Yu. (2023). Foreign economic activity in the context of customs and tariff regulation: Analysis of the state and innovations during the war. Science and Technology Today, 1(15), 85–96.
- Customs Code of Ukraine No. 4495-VI of March 13, 2012, with amendments and additions No. 3613-IX of March 20, 2024. https://zakon.rada.gov.ua/laws/show/4495-17#Text
- International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention). [Effective since March 5, 2011]. https://zakon.rada.gov.ua/laws/show/995_643#Text