DEVELOPMENT OF THE CUSTOMS BROKERS INSTITUTE AND THEIR IMPORTANCE IN THE PROCESS OF EUROPEAN INTEGRATION OF UKRAINE

Abstract

The article comprehensively analyzes the institution of customs brokers as a key element of the institutional infrastructure for foreign economic activity, playing a crucial role in the adaptation processes of the Ukrainian customs system to European standards. Particular attention is paid to the functional essence of customs brokerage structures, which act as intermediaries between foreign economic operators and customs authorities. These structures help to reduce the administrative burden on businesses, increase the transparency of customs procedures, and simplify them in accordance with the requirements of the EU-Ukraine Association Agreement. The author reveals the importance of customs brokers in the context of harmonization of national legislation with EU customs law, including creating conditions for the introduction of a «single window,» Authorized Economic Operators (AEOs), and the digitalization of customs administration. The legal framework regulating customs brokers’ activities is also studied. The expediency of creating self-regulatory organizations of customs brokers as an instrument for fostering internal discipline, professional self-control, and improved service quality is substantiated.
The article also proposes a number of practical measures to modernize the brokerage infrastructure, including digital transformation, expanding the functionality of electronic declaration, improving the professional qualifications of staff, and institutionalizing the participation of brokers in customs policymaking. It is emphasized that the effective operation of customs brokers is an important condition for the continuous and legal movement of goods across the customs border, as well as for minimizing corruption risks and increasing trust among international partners. In the context of Ukraine’s further European integration, the need to improve the quality control mechanisms for brokerage services, taking into account the best EU practices, is emphasized. Special attention is paid to the importance of training and certification of customs brokers as a prerequisite for their professional responsibility and competence. In addition, the author highlights the potential of brokerage structures in promoting international trade and strengthening the institutional capacity of the State Customs Service of Ukraine.