Factors of risk minimization in customs brokerage activity

Purpose. The main purposes of the research are the identification of factors influencing the efficiency of customs brokers as intermediaries between customs authorities and economic entities; identification of circumstances that create the basis for the emergence of risks during the implementation of customs formalities; finding ways to minimize risks in the intermediary activities of customs brokers. Methodology. The research was based on the systematic analysis of statistics. Methods of analysis and synthesis of information, abstraction and grouping were used to summarize the work. Results. The intermediary business activity on rendering of broker services in the customs branch in the conditions of customs reform is analyzed. The principles of formation of the customs brokerage services market in Ukraine are given. The representative functions of the customs broker are substantiated and the classification features of its activity are highlighted. The main factors that ensure the effectiveness of the intermediary functions of the customs broker are identified. These are the availability of modern information technologies, the number of customs brokers in the register of the State Customs Service of Ukraine, the quality of customs services, the level of compliance of customs brokerage activities with world standards. It is shown that importers and exporters pay more and more attention to those customs brokers who provide quality customs services with reliability and security. The analysis of activity on rendering of intermediary customs services is made. The criteria for classification of customs services are given. The role of development and expansion of the functionality of the «Single Window» service in increasing the efficiency of customs brokers is presented. The most common software products used by customs brokers are enumerated. Scientific novelty. The scientific novelty of the obtained results lies in the critical analysis of ways to minimize the commercial risks of customs brokers. The analysis of ways to implement innovative projects in the activities of customs brokers was carried on in order to provide better customs declaration services. The practical significance of the article is based on the identification of problematic issues and the establishment of a set of factors that form the effectiveness of the customs brokers. Measures to increase the level of trust in customs brokers by business entities are outlined

сustoms broker; customs services; business activities; declaration; customs clearance; customs risks