COST MANAGEMENT OF CUSTOMS LOGISTICS OPERATIONS IN THE PROCESS OF DELIVERIES OF FOREIGN TRADE GOODS / S. A. Kravchenko, I. N. Bеzhenar

The formulation of the problem of optimizing logistics costs in the supply chains of foreign trade cargoes is primarily associated with general economic trends on the world stage. Supply chains of foreign trade cargoes have a more complex configuration compared to supply chains within one country, which affects the structure of logistics costs - new components appear that are associated with the movement of goods across the customs border, customs operations, payment of customs duties. In the context of globalization and digitalization, modern technologies are of great importance, through the use of which it is possible to optimize the costs of customs and logistics operations, reduce time costs and increase the competitiveness of supply chains of foreign trade goods [1, p. 51-52].
Optimization of total logistics costs occurs by reducing the time of transactions and information exchange, for example, using electronic interaction services between chain participants and with state control bodies. The main feature of the supply of foreign trade goods is the need to perform not only logistics, but also customs operations, which cannot be ignored in the process of forming and managing supply chains. Customs operations are considered in the legislation as operations that are related to the movement of goods across the customs border, customs transit and temporary storage and, in the formation of supply chains for foreign trade goods, lead to the emergence of both new types of intermediaries in comparison with supply chains within one country or a combination of countries, and additional costs for customs and logistics operations. For these supply chains, several modes of transport are mainly used, which also determines the variability of the set of logistics and customs operations.
The inclusion of costs associated with customs operations makes it possible to separately take into account additional costs that arise, for example, during the transportation of goods that are placed under the customs procedure of customs transit, when establishing the transportation route by the customs authorities and when deciding on the need for customs escorts. The costs associated with the provision of security for the payment of customs duties when transporting goods through the territory of individual states are taken into account. Storage and terminal operations in temporary storage warehouses are also separately allocated in the costs of storage and loading and unloading operations, respectively, since these operations are performed with goods under customs control, and the classical optimization model of warehouse inventory management cannot be applied in this case. Tariffs for storage in temporary storage warehouses are significantly higher than tariffs for storage in public warehouses, consolidation warehouses and others. To optimize the costs of storing the commodity flow in temporary storage warehouses, modern customs and logistics technologies should be used, due to which it is possible to significantly reduce and completely eliminate the time spent in the warehouse and reduce the total storage costs.
The allocation of costs for information interaction as an independent element is due to the need to use special software, including for declaring goods, interacting with state regulatory authorities and participants in the supply chain through dedicated communication channels, issuing a certificate of the key of an electronic digital signature, tracking the location of the cargo, etc. According to the results of the study, the following alternatives can be distinguished: modes of transport; transshipment sites; storage locations; places of customs operations; customs and logistics intermediaries; basic terms of delivery; customs and logistics technologies. The choice of alternatives is due to their impact on the object of study, the possibility of quantitative assessment, current trends related to globalization and digitalization. The choice of the optimal supply chain option is carried out on the basis of an assessment of the totality of the characteristics of the multiple components of the system. Within the selected parameters, multiple alternatives are defined [2, p. 225-231].
For an alternative, "customs and logistics intermediaries" multiple components of the system can be both integrated logistics operators that provide a full range of customs and logistics services from transportation to storage and customs clearance, and PL-providers who provide 2-3 types of services (intra-port forwarding, loading and unloading operations, storage at the terminal). For customs and logistics technologies, it is necessary to consider automatic registration and automatic issuance of declarations, electronic declaration of customs transit, issuance before filing declarations, direct unloading for transit, etc. The choice of basic terms of delivery is based on trade customs, but taking into account the possibility of redistribution of responsibility and costs for customs and logistics operations, restrictions on their commission by non-residents.
A set of these alternatives represents a possible option for customs and logistics operations in the supply chain of foreign trade goods. At the same time, the conditions under which it is possible to implement an alternative are also determined, which is especially important when assessing the total logistics costs. When considering different combinations of these elements, it is possible to obtain the maximum possible number of solutions, on the basis of which to choose the optimal one, based on the given criteria, restrictions and prohibitions that arise in foreign trade supply chains.
The number of alternatives for each parameter is determined in accordance with the calculated dependence, which is based on the tools of variable modeling according to the basic rule of combinatorics (multiplication of multiple components of the system). The choice of multiple components of the system occurs with variable modeling, taking into account their characteristics and compliance with the main criteria. Otherwise, the alternative is excluded. Mutual clarification of the results obtained is carried out when choosing the type of transport, type of vehicle, transshipment places, storage places, customs and logistics intermediaries, the place of crossing the customs border, the place of customs operations. General and private optimization of the time parameters of the supply chain is envisaged, taking into account the possibility and variability of the use of modern customs and logistics technologies.
According to the results of network planning, scientists have proved that the use of modern customs and logistics technologies can reduce not only time, but also financial costs in the chain. The results of modeling scientists confirm the effectiveness of the use of modern customs and logistics technologies. For example, the use of the technology "direct unloading for transit" according to the estimated data allows to reduce the time of the goods in the port by one day. In general, in the chain, per conditional supply, the following is achieved: a reduction in total logistics costs by one percent per shipment; reduction of time costs in the chain by two percent by reducing the time for performing certain customs and logistics operations. The results of modeling scientists confirm the effectiveness of the use of modern customs and logistics technologies. For example, the use of the technology "direct unloading for transit" according to the estimated data allows to reduce the time of the goods in the port by one day. In general, in the chain, per conditional supply, the following is achieved: a reduction in total logistics costs by one percent per shipment; reduction of time costs in the chain by two percent by reducing the time for performing certain customs and logistics operations [3, p. 72-74].
Thus, in the course of the study, it was established that costs in supply chains directly depend on the basic terms of delivery, according to which there is a distribution of responsibility between the importer and exporter, the choice of modes of transport, insurance tasks, etc. All costs directly or indirectly related to the delivery of goods to the customs border are included in the customs value, which is the basis for determining customs payments. The selected terms of delivery depend on the costs of transportation and related operations, as well as the amount of customs duties, taxes and fees. Cost optimization, for example, for transportation to the customs border will not only directly affect the total logistics costs, but will also indirectly affect the amount of customs duties payable. The use of various simplifications is possible only under the condition of high reliability of all participants in the supply chain, and, consequently, the reliability of the supply chain itself increases.

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