IMPROVING THE QUALITY OF CUSTOMS SERVICES IN THE ELECTRONIC DECLARATION SYSTEM / S. A. Kravchenko

The implementation of the concept of "electronic customs" and the expansion of the activities of electronic declaration centers lead to the need to find new ways to improve the electronic declaration system based on the application of a systematic approach and the development of a scientific and methodological apparatus. There is a need to improve the mechanism for the provision of customs services and improve the quality of their provision in electronic declaration centers. In the context of a gradual transition to digital technologies, the organization of customs administration requires a change in the structure of customs authorities and the concentration of declaring goods in specialized customs authorities that work only with electronic documents - electronic customs and electronic declaration centers. In modern conditions of progressive development of economies and trade turnover of various states, the speed of operations for the transportation of goods is becoming a key factor in the development of trade. In such conditions, the quality of the provision of customs services largely depends on how convenient and affordable the process of movement will become. Today, the state is faced with the task of taking measures that are aimed at improving Ukraine's position in the World Bank's ranking on business conditions, which includes the Logistics Performance Index [1, p. 551-552].
To improve Ukraine's position in the World Bank's logistics efficiency rating, it is necessary to conduct research aimed at developing a scientific and theoretical apparatus that will allow implementing a set of measures both in the aspect of infrastructure and the search for new approaches to management, and in the aspect of automation of the logistics industry. At the same time, it is necessary to ensure the quality of customs services in order to improve and speed up customs operations. Scientists propose two main indicators for analyzing the quality of customs services in electronic declaration centers, which are aimed at reducing the time of release of goods in electronic declaration centers (which in turn will speed up the process of customs operations), in particular: a) the first indicator of the quality of customs services "reducing the time of customs operations when releasing goods"; b) the second indicator of the quality of customs services "reduction of the time of release of certain goods placed under the customs export procedure".
Customs services in electronic declaration centers are a set of actions that are carried out by employees of electronic declaration centers when processing electronic declarations, which are aimed at meeting the needs of participants in foreign economic activity. The system of customs services of electronic declaration centers is a set of measures and procedures that are carried out by employees of electronic declaration centers and which are aimed at implementing the functions that are performed in the implementation of electronic declaration. Priority areas for the development and improvement of the activities of customs authorities in general and electronic declaration centers in particular are automatic registration of declarations for goods and automatic release of goods [2, p. 34-35].
Two performance indicators are used to assess the performance of electronic declaration centres: (a) the time of customs operations at the time of release of goods; b) the time of release of individual goods placed under the customs procedure of export. The indicator "time of customs operations at the release of goods" characterizes the activities of electronic declaration centers, which is aimed at reducing the costs of interested parties, creating favorable conditions for customs operations related to placing goods under customs procedures for release for domestic consumption and export. This indicator consists of two sub-indicators: "the time of customs operations when releasing goods placed under the customs procedure of release for domestic consumption" and "the time of customs operations when releasing goods that are placed under the customs export procedure". The indicator "time of release of certain goods that are placed under the customs export procedure" characterizes the activities of electronic declaration centers, which is aimed at reducing the costs of interested parties, creating favorable conditions for customs operations related to placing goods under the customs export procedure by reducing the time of customs operations.
When planning and improving the process of providing customs services to electronic declaration centers, it is advisable to implement the principles developed in practice, in particular, the following principles: adaptation - involves the adaptation of state customs services to the interests of participants in the foreign economic sector; legality of provision – compliance by customs authorities, officials and organizations with the requirements of the current legislation; the possibility of obtaining customs services in electronic form; openness - the availability for the applicant of complete, relevant and reliable information on the procedure for the provision of public services and on the activities of the bodies that are involved in the provision of these services; application of protective measures in the form of introducing categories of consumers who interact with such a system as electronic declaration centers, which allow to take into account the criteria for the degree of risk of a participant in foreign economic activity in automatic mode; ensuring the timeliness and completeness of filling the budget with customs revenues, which ensures the stability of the financial system of the state as one of the tasks of the customs authorities and its fiscal component; protection of the economic interests of national producers and the economy of the state as a whole; optimization of ongoing processes in the conditions of application of risk profiles; the subject-oriented model of the risk management system provides for the distribution of participants in foreign economic activity by categories of risk level - low, medium and high, with differentiated application of customs control measures to them; continuity and complexity of quality control of the provision of services of electronic declaration centers.
Of great importance is the principle of continuity and comprehensiveness of quality control over the provision of services of electronic declaration centers. Control in the provision of customs services is carried out continuously from different directions, namely from the issuing inspectors of electronic declaration centers, from the software side (in the event of errors and errors, software products automatically report their occurrence), as well as from the management. For the effective functioning of the electronic document management system, as an economic system for the provision of services, the following principles for managing the activities of electronic declaration centers can be attributed: the mandatory offer is the minimum permissible level of service, determined by the intensity of competition in the customs services market; free choice by the consumer of the form and level of service; flexibility in the provision of services; the type of service should be aimed at a specific consumer; convenience of the service provided; assessment of the quality of the service provided depends not only on the ratio of quality and cost of services, but also on indirect costs associated with the conditions of consumption and availability of services; technical adaptability of the service; the level of provision of customs services should be accompanied by appropriate technological developments: technologies for the provision of services, software products, etc [3, p. 79-80].
In order to improve the provision of customs services, it seems relevant to introduce criteria for the effectiveness of electronic declaration centers. Scientists propose the following performance criteria: the time of customs operations; the volume of processed declarations; the number of "screened" (unaccepted) declarations; the amount of proceeds (collected customs duties and taxes); the number of goods declarations processed; the load per issuing inspector; the number of canceled auto-release decisions. In order to improve the quality of customs services in the centers of electronic declaration, it is recommended to refuse to submit certain documents when declaring. The proposed solutions can eliminate one of the existing errors and lead to a slight reduction in document flow, which will be useful to both sides of the process: both the business structure, which will have to prepare fewer documents when declaring, and the customs authority, which will have to check less.
Thus, in the course of the study, it was established that one of the ways to improve the quality of customs services is to strengthen control over the activities of the issuing inspector of electronic declaration centers, the procedure for passing customs operations that are performed during the implementation of electronic declaration. Strengthening control can be done by improving the mechanism for conducting customs operations and increasing the controlled indicators. One of the directions for improving the electronic declaration system is the improvement of software.

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