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Abstract: In the conditions of rapid development of tendencies of world trade, new requirements are imposed on the customs business.
The subjects of world trade are interested in accelerating commodity turnover, and the state in increasing the overall efficiency of foreign economic activity. Active integration of the world economy and globalization of business create prerequisites for the formation of an optimally organized system of interaction of all participants in foreign economic activity in the process of customs clearance and customs control of goods and vehicles.Keywords: Customs duties, temporary storage of goods, customs warehouses.
Active globalization and liberalization of world trade create prerequisites for foreign economic activity in the process of customs clearance and customs control of goods and vehicles.
Customs logistics is the newest applied logistics direction, which connects two different, but interconnected areas of activity - logistics and customs. Logistic activity determines the principles of integrated management of the foreign trade process in world trade, in the customs activity sets itself the goal of ensuring the economic security of the state in the conditions of globalization of the world economy.
Customs logistics with its object-object field has the foreign trade flows during the movement of goods across the customs border and their involvement in economic turnover. [3, p.46]
Customs logistics is the management of foreign trade flows in order to minimize financial and time costs when moving goods across the state border.
The main objects of customs logistics are:
-export-import commodity flows, which are a special case
-logical flow in the sphere of foreign trade;
-External trading flows;
-Custom operations. [2, p. 76]
Export-import commodity flows are an ordered set of commodity-material and non-material values that are structurally interrelated and perceived as a whole, which, in the course of their movement from supplier to consumer, cross the customs border at least once, and for which, in this communication, special (customs) operations are carried out.
The management of the flows of international customs and logistics procedures is determined by the combination of the following interrelated factors:
- the character of export-import commodity flows;
- customs procedures in which it is most expedient to use the goods;
- customs tariffs;
- Economic and non-economic measures. [5, p.35]
Therefore, the logistical approach to the management of export-import commodity flows differs fundamentally from the traditional one in that it constructs an optimally organized system of interaction of all participants in foreign economic activity in the process of implementing customs procedures in order to achieve the maximum aggregate economic effect.
After all, certain significant operations are carried out by customs authorities, whose goals can both coincide and contradict the goals of the participants in the foreign economic activity. Therefore, the essence of the logistics approach to managing foreign trade flows is also the creation of a system whose functioning is the optimization of time and financial costs for the implementation of procedures related to the movement of goods across the customs border and their subsequent involvement in economic turnover in the interests of all parties to the foreign trade transaction.
The essence of commodity circulation is the combination of physical and economic processes. The physical movement consists in its territorial advancement from one geographical point to another. Here the choice of transport is important, as well as the existing transport and customs infrastructure in the state, which ensures the realization of the potential of certain modes of transport and efficient use of transport. The movement in the economic space consists in the transfer of rights of use, possession, disposal of goods from one owner, user, owner to another. Both aspects are in the sphere of interests not only of international private but also of customs law - on the basis of what, it can be concluded that there is a significant impact on customs logistics, in addition to the economic, legal factor. [1, p.52]
The basis of the logistic function of customs activity is the organization of the process of customs processing of goods, which unites the processes of implementation of customs procedures associated with the physical and economic movement of foreign trade goods across the customs border.
Logistics should ensure the consistency of material, information and financial flows in customs activities, the optimal technology for moving goods across the customs border in order to accelerate this process, as well as working out standard logistics requirements in relation to how to customs procedures.
To the customs logistics now attracted the attention of influential international organizations, such as the United Nations and the World Trade Organization. Trade facilitation and transport services are becoming increasingly important for the competitiveness of countries and their potential for economic development. [3, p.23]
The role of trade and transport facilitation in the development of transit transport and the realization of transit potential is of great importance, which is extremely important.
This leads to the emergence of international logistics, and as its kind - customs logistics.
The development of customs logistics is influenced by the following factors:
-development of the world economy and growth of foreign trade between countries;
-increasing role of scientific and technological development;
-extension of the processes of integration and regionalization;
-increasing the role of transnational corporations;
-conducting economic liberalization in many countries. [1, p.34]
Differences in the use of logistics at the national and international levels are based on differences in the organization of appropriate logistics systems. The use of logistics at the national level is limited by the boundaries of the state, which are not intersected by the formed logistical chains. Organizations that apply customs logistics should take into account the peculiarities of the national foreign trade policy of countries that are involved in the international logistics system and the specifics of their international trade policy.
Customs logistics is designed to solve a whole range of complex tasks that are necessary to implement the processes of import and export of products and goods by the most optimal methods, that is, methods that require the least amount of financial and time costs.
References:
1.Appels, T., and H. Struye de Swielande. 1998. "Rolling Back the Frontiers: The Customs Clearance Revolution." The International Journal of Logistics Management 9(1): 111–18.
2.Corfmat, Francois, and Patricio Castro. 2003. "Computerization of Customs Procedures." In Michael Keen, ed. Changing Customs: Challenges and Strategies for the Reform of Customs Administration. Washington, D.C.: International Monetary Fund. The Role of Information Technology in Customs Modernization 309 310 Customs Modernization Handbook Steenland, Marcel, and Luc
3.De Wulf. "Morocco." In Luc De Wulf and José B. Sokol, eds. Customs Modernization Initiatives: Case Studies. Washington D.C.: World Bank. World Bank. 2004. "Procurement Guidelines." Washington, D.C. http://siteresources.worldbank.org/INTPROCUREMENT/R esources/Procurement-May-2004.pdf.
4.De Wulf, Luc. 2004. "Ghana." In Luc De Wulf and José B. Sokol, eds. Customs Modernization Initiatives: Case Studies. Washington, D.C.: World Bank.
5.Dutta, Soumitra, Bruno Lanvin, and Fiona Paua, eds. 2004. Global Information Technology Report 2003–2004. New York: Oxford University Press. www.weforum.org/site/homepublic.nsf/Content/Global+Competitiveness+Programme%5C Global+Information+Technology+Report
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