Customs Mediation in Foreign Trade: Scientific and Practical Aspects.

Evgeny P. Bondarenko, Fedor P. Tkachyk


The activity of customs clearance agents in the procedure of customs clearance of goods has a substantial importance. Their professional knowledge helps the subjects of foreign economic activity to accomplish the appropriate customs procedures in proper time, and therefore to accelerate the foreign trade turnover of goods.

As a problem statement it is expedient to study scientific, theoretical and pragmatic peculiarities of customs clearance agents functioning in the sphere of foreign trade. It would take into account European priorities and the current state of the Ukraine’s economy development.

This article is intended to systematize and structure theoretical developments and practical peculiarities in the sphere of effective customs mediation organization in the context of foreign trade intensification and establishment of productive relations with international partners of Ukraine.

This article defines the relationship of the basic concepts of the state customs business in the context of elements’ identification of customs mediation. The essence of customs mediation in foreign economic activity and principles of international intermediaries’ activity are described. The advantages and problematic aspects of customs clearance agents attraction are outlined. The main indicators of Ukraine’s foreign trade are analyzed. Much attention is given to the adjustment of relations between Ukraine, the EU countries and Asia as these cooperation vectors are characterized by high dynamism in export and import of goods. In accordance with the investigation of foreign experience in the sphere of customs mediation, and in the context of intensification of foreign trade activity, the ways of increasing the effectiveness of intermediary services on customs clearance and declaration by national enterprises have been formed


1. The use of customs broker services in Ukraine is a necessary step towards the further integration of the country into the civilized development of its external economic relations

2. The professional brokers and the state are interested in developing a unified regulatory and legal framework, that would contribute to creating the favourable climate in the market of customs services

3. The adaptation of foreign experience of regulating the activities of the customs brokers can improve the relations between customs broker, the participants of foreign economic activity and customs divisions of Ukraine

For citation

Bondarenko E. P., Tkachyk F. P. Customs Mediation in Foreign Trade: Scientific and Practical Aspects. Journal of Tax Reform, 2017, vol. 3, no. 3, pp. 170–181. DOI:

Article info

Received November 10, 2017; accepted December 3, 2017


goods declaration, foreign trade, customs, customs clearance, customs mediation, customs broker, fiscal policy


Friedman T. L. The World is Flat: A Brief History of the Twenty-First Century. New York, Farrar, Straus and Giroux, 2005. 674 p.
2. Arvis J. F., Shepherd B. Global Connectivity and Export Performance. World Bank, Washington, DC, 2013. Available at:
3. Karpova O., Mayburov I. A Comparative Analysis of the Customs Procedures in China and Russia. Proceedings of the 29th International Business Information Management Association Conference (IBIMA). May 3–4, 2017, Vienna (Austria). Vienna, 2017. Pp. 4059–4072. (In Russ.)
4. Goetschalckx M., Vidal C. J., Dogan K. Modeling and Design of Global Logistics Systems: A Review of Integrated Strategic and Tactical Models and Design Algorithms. European Journal of Operational Research, 2002, no. 143, pp. 1–18.
5. Kireenko A. P., Zavyalova E. O. The Impact of Scales and Structure of Foreign Trade on Socio-Economic Development (a Comparative Analysis on the Example of the Subjects of the Siberian Federal District). Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii = Izvestiya of Irkutsk State Economics Academy, 2014, no. 3, pp. 27–36. (In Russ.)
6. Bondarenko I. O. Services in Customs. Mitna sprava, 2004, no. 6, pp. 46–52. (In Ukrain.)
7. Dunska A. R. Resellers in Foreign Trade: Problems of Definition and Classification. Ekonomichniy visnik NTUU «KPI»: zbirnik naukovih prats, 2012, no. 9, pp. 89–95. (In Ukrain.)
8. Pastor C. B., Nieva J. G., Palomares F. L. T. Customs Brokers: their Vital Role in Mediating Transactions Between Selected Importers in Metro Manila and the Bureau of Customs. Proceedings of the DLSU Research Congress, 2015, no. 3, pp. 1–12.
9. Wieslaw „Wes” Czyżowicz, Ewa Gwardzińska. Customs Representation in Poland. Customs, 2012, no. 1, pp. 8–19.
10. Grainger A. Customs and Trade Facilitation: From Concepts to Implementation. World Customs Journal, 2007, no. 2, 1, OECD.
11. Bondarenko I. O. Mediation in Customs Relations: Existing and Prospective Legislation. Mitna sprava, 2005, no. 2, pp. 49–53. (In Ukrain.)
12. Svitlak I. I. The Organizational Principles of Mediation Proceedings Customs Broker or Carrier in Ukraine. Irpin, 2006, no. 22. (In Ukrain.)
13. Melnik T. M. Suchasni tendentsiyi ta chinniki rozvitku zovnishnoyi torgivli Ukrayini [Current Trends and Factors of Foreign Trade of Ukraine]. 2011. Available at: (In Ukrain.)
14. Medvid Yu. O., Korniychuk O. O. Identifying Priority Customs Formalities in the Control of Authenticity of Goods Declaration. Globalni ta natsionalni problemi ekonomiki, 2016, no. 10, pp. 193–196. (In Ukrain.)
15. Gvardzinska E. Customs intermediary services in customs procedures (for example, customs agencies and tax advisers). Visnik Akademiyi mitnoyi sluzhbi Ukrayini. Ser.: Pravo, 2010, no. 2, pp. 170–179. (In Russ.)
16. Korobkova O. M. Forming an effective mechanism for regulating customs brokerage. Ekonomika ta derzhava, 2016, no. 2, pp. 82–86. (In Ukrain.)


Copyright (c) 2018 Evgeny Bondarenko, Fedor Tkachyk

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 

© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)