Solution manual for Intermediate Accounting, 11th Edition by David Spiceland...
Results of the fifth wave of the Annual survey of Ukrainian exporters and importers
1. Trade Facilitation in Ukraine:
Customs Reform Through the Eyes of Businesses
according to the results of the fifth wave of the annual survey
Ukrainian exporters and importers
Kyiv 2020
Project "Support to Public Initiative
"For fair and transparent customs"
2. ABOUT THE PROJECT
The overall goal of the project is to increase the capacity of civil society to participate in economic policy
development in Ukraine.
Expected results:
(1) strengthening the capacity and effectiveness of the initiative;
(2) intensification of political dialogue between civil society and the state on the implementation of customs
reform
Project implementation period : 36 months, from January 1, 2020.
With the financial support of the European Union, the International Renaissance Foundation and the ATLAS Network (USA).
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 2
The initiative is an informal network of
CSOs from different regions of Ukraine that
care about improving the business climate.
26 members as of September 2020
The activities of the initiative are aimed at
monitoring the implementation of customs reform
and promoting dialogue on the implementation of
institutional reform of customs in accordance with
the principles of good governance and the
principles of free trade.
The public initiative was created in 2018 in the
process of implementing the project "Trade
Facilitation Dialogue", which was implemented by
the IER with the support of the EU and The
International Renaissance Foundation
3. Annual survey of Ukrainian exporters and importers: the
basis of advocacy and analytical work of the Initiative
The IER has developed and has been implementing since 2015 a special national policy
monitoring and evaluation tool, Trade Facilitation Monitoring.
It is a tool for measuring progress in facilitating and simplifying international trade and customs
procedures, which is based on the assessments of the direct participants in the policy
implementation process - business representatives.
The monitoring is based on the results of the annual survey of 1000 exporting / importing
enterprises throughout Ukraine.
There were 5 annual surveys: 2015, 2016, 2017, 2018, 2020
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 3
4. 5th Annual Survey: Topics
How the business assesses
the activities of customs
authorities and the
implementation of reforms
in the customs sector
What are the quantitative
and qualitative estimates
of the cost and duration of
foreign trade procedures
How the business assesses
various procedures (preliminary
customs clearance, decision-
making on the customs value of
goods, classification of goods;
post-customs audit, etc.)
How the "single window" and
electronic document
management work
Why are cargoes delayed during
customs control?
Is it easy for companies to appeal
the actions of customs
authorities?
What's with the corruption at
customs
What do businesses think about
"smuggling" and "gray imports"
What are the obstacles for
importers and exporters
How the Association Agreement
affected business activities
What is the role of business
associations
Where companies get
information
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 4
6. Sample: what are the types of the surveyed enterprises
6
• 1000+ surveyed representatives of enterprises
engaged in export and / or import
• Businesses of all sizes were surveyed: from
micro-enterprises to large enterprises. Most are
micro and small enterprises
• Most of the respondents are representatives of
industry and trade
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
24,4%
40,8% 34,8%
0%
25%
50%
Only exporting
enterprises
Only importing
enterprises
Exporting and
importing
enterprises
Enterprises by foreign trade, %
42,3%
28,0%
21,4%
8,2%
0%
25%
50%
Micro Small Medium Large
Enterprises by size, %
6,6%
46,3% 42,5%
4,6%
0%
25%
50%
Agriculture Industry Trade Services
Enerprises by sector, %
8. Customs performance perception index (CPP)
8
• The assessment of the work of customs has improved: the value of the CPP Index reached 0.43 on
the scale from -1 to 1
• The CPP Index has been rising over the last three waves of the survey.
0,21
0,10
0,21
0,33
0,43
-1,00
-0,50
0,00
0,50
1,00
2015 2016 2017 2018 2020
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
9. Assessment of customs work: what is behind the CPP Index
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 9
• Almost a third of the respondents
consider the customs effective and in
no need of change. This is the highest
frequency of such responses in all
five waves of this survey
• More than half of the respondents
indicated that the work of customs is
generally effective, but requires some
changes
• The share of the respondents who
said the work of the customs is
completely or generally inefficient is
the lowest in all the five waves of the
survey
3,9%
15,3%
52,9%
27,9%
0% 20% 40% 60%
Completely ineffective and needs
a complete replacement
Generally ineffective, but large-
scale reforms can improve the
situation
Generaly effective, but requires
some changes
Effective and does not need
changes
10. CPP Index: comparison by customs offices
10
• The values of the CPP Index for all
customs offices are positive
• Poliska Customs Office received the
best score: the value of the CPP Index
for it was 0.61.
• The lowest value of the CPP Index is
for Volyn, Kyiv and Dniprovska
Customs Offices, but even there
positive assessments prevail.
* Azov and Skhidna Customs Offices are
not included in this analysis due to the
insufficient number of the respondents
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
0,33
0,38
0,38
0,40
0,42
0,45
0,50
0,57
0,58
0,58
0,59
0,61
-1,00 -0,50 0,00 0,50 1,00
Volyn
Kyiv
Dniprovska
Slobozhanska
Halytska
Odesa
Zakarpattia
Bukovynska
Chornomorska
Pivnichna
Podilska
Poliska
11. CPP Index: comparison by types of enterprises
• Exporters assess the work of customs best.
Importers assess customs worse than others
and more often require large-scale reforms
• The best estimates by industry are in the
agricultural sector
• Medium and large enterprises assess the work
of customs much better than small and micro
enterprises
11Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
0,63
0,47 0,36 0,38
-1,00
-0,50
0,00
0,50
1,00
Agriculture Industry Trade Services
CPP Index by sector
0,38 0,38
0,55 0,51
-1,00
-0,50
0,00
0,50
1,00
Micro Small Medium Large
CPP Index by size
0,62
0,32 0,42
-1,00
-0,50
0,00
0,50
1,00
Only exporting
enterprises
Only importing
enterprises
Exporting and
importing
enterprises
CPP Index by foreign trade
12. Problems in the work of customs according to business
estimates
12
13. Problems in the work of customs
13
• The share of the enterprises that did not
experience any problems has doubled
since 2016
• About a third of only exporting
enterprises did not experience any
problems; this is twice as many as among
those that are only importing
• Among the enterprises of different sizes,
micro-enterprises most often report
problems at customs
• The share of agricultural businesses
(34.4%) that did not encounter problems
in the work of customs is twice as high as
the one in trade (18.1%).
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
12,9%
17,3%
21,2%
23,5%
0% 10% 20% 30%
No problems in the work of
the customs
Share of the enterprises that said there are no
problems in the work of the customs, %
2020 2018 2017 2016
14. Problems in the work of customs (2)
14
• Imperfect customs legislation ranks first for
all respondents, regardless of their size,
sector and type of foreign economic activity
• Agriculture is the only sector where the
share of the enterprises that did not face
any problems (34.4%) exceeds the share of
those that named other problems
• Deliberate overestimation of the customs
value of goods is the second most urgent
problem for micro and small enterprises,
while frequent changes in the structure and
management of the customs, for medium
ones, and outdated technical equipment,
for large businesses
• Micro and small businesses are more likely
to report corruption than large and
medium-sized businesses
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
23,5%
9,2%
14,0%
18,8%
19,5%
20,2%
20,3%
25,2%
33,3%
0% 10% 20% 30% 40%
No problems in the work of the
customs
Fiscal function of the customs
Unprofessionalism of the inspectors
Frequent changes in the structure and
management
Outdated technical equipment
Corruption and bribery
Insufficient transparency and
openness
Deliberate overstatement of the
customs value of goods
Flawed customs legislation
Problems in the work of customs, 2020 , %
15. Problems in the work of customs (3)
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 15
• The situation with problems such
as flawed customs legislation and
insufficient transparency and
openness at customs improved in
2020
• The share of the enterprises that
report these problems decreased
compared to previous years
• The reduction of the problem of
flawed legislation, which was
mentioned by more than half of
the respondents in 2016, is
especially noticeable
56,2%
47,4%
45,6%
33,3%
0% 20% 40% 60%
Flawed customs legislation
Share of the enterprises that reported flawed customs
legislation among the problems with the customs, %
2020 2018 2017 2016
30,1%
25,6%
25,1%
20,3%
0% 20% 40% 60%
Insufficient transparency and
openness
Share of the enterprises that reported insufficient
transparency and openness among the problems with the
customs, %
2020 2018 2017 2016
16. Problems in the work of customs (4)
• Frequent changes in the structure
and management of customs is
one of the obstacles reported by
the respondents. The importance
of this obstacle increased in 2020
compared to previous years
• This indicates that in the process
of change and reform at customs,
care must be taken to ensure that
this does not interfere with
business operations.
• This problem is more relevant for
medium and large enterprises than
for micro and small ones
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 16
23,7%
18,1%
13,8%
18,8%
0% 10% 20% 30%
Frequent changes in the
structure and management
Share of the enterprises that reported frequent
changes in the structure and leadership among the
problems with the customs, %
2020 2018 2017 2016
17. Assessment of passing various types of control
• The level of problems of all types of control is low: from
61.1% (customs control) to 86.6% (food safety control)
respondents have no problems.
• Customs control is more problematic compared to other
types of control, but the problems are mostly minor.
• Passing different types of control is more problematic for
importers than for exporters.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 17
86,6%
78,9%
78,1%
61,1%
0% 20% 40% 60% 80% 100% 120%
Food safety control
Veterinary and sanitary
Phytosanitary
Customs
Distribution of estimates for different types of
control,%
0 points (No problems) 1 point
2 points 3 points
4 points 5 points (significant problems)
0,1
0,2
0,3
0,5
0,5
0,6
0,5
0,9
0,0 0,2 0,4 0,6 0,8 1,0
Food safety control
Veterinary and sanitary
Phytosanitary
Customs
Average scores of the difficulty of passing
Only importers Only exporters
19. Perception of the work of the "New Customs"
19
Respondents evaluated the work of the New
Customs (NС), i. e. the customs that has been
operating since December 2019. A comparison
was made between the time of the survey
(April-June 2020) and the same period in 2019
Almost half of the respondents rated the work
of the NC as good and excellent. Only 8%
assessed its work as unsatisfactory. Average
score is 3.6 out of 5.
Only exporters rated the work of the NC
higher than other respondents (4 points)
• 2/3 of respondents believe that the
efficiency of customs has not changed
compared to 2019, but positive
assessments outweigh negative ones by
+13.8 pp
• There is almost no difference in the
assessment of changes in the work of
customs by the type of the enterprises.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
48,1%
29,7%
8,0%
14,2%
0%
20%
40%
60%
Excellent or above
average (4 and 5)
Average (3) Poor or below
average (1 and 2)
Hard to say
Assessment of the work of the customs
in 2020 (1 to 5), %
18,6%
66,2%
4,8% 10,4%
0%
20%
40%
60%
80%
Improved Has not changed Got worse It is difficult to
estimate
How did the work of the New Customs change
compared to the same period last year?, %
20. Assessment of individual aspects of the work
of the New Customs
20
• Assessment is are made on the scale from 1 to 5, where 1 is a negative rating and 5 is a positive one. For the "level of
corruption“ indicator 1 point means a high level of corruption, 5 points mean a low level or no corruption
• Assessment of individual aspects of the work of the New Customs, except technical equipment, is better than the
general assessment of its work (3.6)
• The technical equipment of the customs was rated slightly lower than other aspects: an average of 3.5 points
• 62.3% of respondents rated the level of corruption as low (4 and 5 points). This is more than the share of positive
assessments of technical equipment (49.7%), and less compared to other aspects (66% +)
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
3,5 3,8 3,8 3,9 3,9
1,0
2,0
3,0
4,0
5,0
Technical equipment of
the customs
General impression from
communicating with
customs officers
Competences of customs
officers
Thoroughness of
inspection
Level of corruption
Average assessment of individual aspects of the work
of the New Customs (1 to 5 points)
21. Assessment of individual characteristics
of technical equipment at customs
• Assessment of all the studied characteristics
of technical equipment of customs are rather
high
• The ability to submit documents in electronic
form is assessed best, which may indicate the
success of the implemented measures to
automate the work of customs
• Software operation speed and the presence of
other technical equipment for customs control
are assessed the lowest, which indicates the
need for further investment in customs
infrastructure
• Only exporters rated all the characteristics
better than others
• Large enterprises gave the best marks to such
characteristics as the ability to submit
documents electronically and the presence of
software
• In trade, the ability of software to perform its
functions is assessed the worst
21Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
3,7
3,7
3,8
3,9
3,9
4,1
4,2
1,0 1,5 2,0 2,5 3,0 3,5 4,0 4,5 5,0
Fast operation of the software
Presence of other technical equipment
for customs control
Ability of other technical equipent to
perform its functions
Ability of the software to perform its
functions
Presence of necessary computer
hardware
Presence of the necessary software
Ability to submit documents
electronically
Assessment of individual characteristics of the
technical equipment of the customs
22. Assessment of individual qualifications
of customs inspectors
22
• Respondents rated almost all of the listed
qualifications of customs inspectors at 4 or
4+ points out of five
• The ability to answer entrepreneurs'
questions and provide the necessary
information is the lowest: 3.8 out of five.
This means there is a need for further
training for inspectors
• Only exporters are slightly better able to
assess the ability of inspectors to answer
questions and work with technical
equipment for customs control
• Medium and large enterprises evaluate all
qualifications somewhat better
• In trade, the ability of inspectors to answer
questions was assessed the lowest, and in
the agricultural sector, the highest
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
3,8
4,0
4,1
4,2
4,3
1,0 1,5 2,0 2,5 3,0 3,5 4,0 4,5 5,0
Ability to answer questions from
entrepreneurs and provide the
information they need
Ability to carry out customs clearance
professionally and without mistakes
Familiarity with legislation
Ability to work with other technical
equipment for customs control
Ability to use software
Assessment of individual qualifications
of customs inspectors
24. Change in the cost of customs clearance procedures
compared to 2018: exports
24Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
• The cost of customs clearance of exports continues to grow, but not so fast. For most exporters,
monetary expenses did not change, but they have been increasing more often than decreasing. The
largest growth was in the agricultural sector, while the least one was in the service sector.
• The time of customs clearance of exports continues to decline. The share of the businesses for which
customs clearance has become faster exceeds the share of those spent more time on it. The most
noticeable decrease is for large enterprises.
0,08
0,13
0,25
0,15
-0,32 -0,35 -0,31
-0,27
-0,4
-0,2
0
0,2
0,4
2016 2017 2018 2020
Dynamics of monetary and time expenses for all customs procedures for exports
(balance indicator)
Monetrary expenses Time expenses
25. Change in the cost of customs clearance procedures
compared to 2018: imports
25
• The cost of customs clearance of imports continues to increase, but at a slower pace. Importers mostly
report that their monetary expenses for customs clearance of imports have not changed over the last 2 years.
Only in services the reduction of cost is more common than its growth.
• The duration of customs clearance of imports is decreasing, but at a slower pace too. For most importers, it
has not changed. For the rest of the importers it mostly reduced. The services sector reports the reduction of
the clearance time with the least frequency.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
0,03
0,15 0,20
0,12
-0,29 -0,30 -0,30
-0,21
-0,4
-0,2
0
0,2
0,4
2016 2017 2018 2020
Dynamics of monetary and time expenses for all customs procedures for imports
(balance indicator)
Monetrary expenses Time expenses
26. Speed of customs clearance
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 26
Speed of customs clearance: (1) duration in hours and
(2) assessment of respondents.
• Duration of customs clearance: 10.4 hours.
• Respondents' score: 3.6 points out of 5 possible.
The difference between the scores of different types of
enterprises is insignificant.
High marks "4" or "5" points were indicated by 50.4% of
respondents, and low marks "1" or "2" points - only
8.8%.
7,7
14,1
0,0
5,0
10,0
15,0
Exclusively exporters Exclusively importers
The average duration of customs clearance, by
foreign trade
Average duration of examination (h)
Average duration for all respondents (h)
12,6
11,1
7,4
4,5
0,0
5,0
10,0
15,0
Micro Small Medium Large
Average duration of customs clearance, by
size of enterprises (h)
Average durationfor all respondents (h)
11,6 7,9
12,7 12,8
0,0
20,0
Agriculture Industry Trade Services
Average duration of customs clearance, by sector
(h)
Average duration of examination (h)
Average duration for all respondents (h)
27. Speed of customs clearance (by customs)
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 27
Note: Due to insufficient filling of the subsample, Azov and Shidna
Customs Offices are not included in this analysis. It is also not possible to
analyze by groups (sector, size) for individual customs.
Duration of customs clearance:
• Fastest: Zakarpattia (4.3 hours) and Pivnichna
(4.8 hours) Customs Offices.
• Longest: Odesa Customs Office (16.7 hours).
Evaluation of respondents :
• The highest scores - at the Pivnichna Customs
(3.9 points), where the duration of registration is
one of the lowest.
• The lowest score is for Odesa Customs Office (3.4
points), where the longest clearance.
• For most customs, the scores are almost the
same as the average for all respondents (3.6
points)
16,7
13,3
13,1
11,9
11,7
11
8,5
8,2
6,6
6,4
4,8
4,3
0 2 4 6 8 10 12 14 16 18
Odesa
Volyn
Dniprovska
Chornomorska
Slobozhanska
Kyiv
Podilska
Halytska
Bukovynska
Poliska
Pivnichna
Zakarpattia
Average duration of customs inspection, by
customs (hours)
28. Speed of customs inspection
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 28
Speed of customs inspection: (1) duration in hours
and (2) assessment of respondents.
• Duration of customs inspection: 2.5 hours.
• Respondents' score: 3.8 points out of 5 possible.
The difference between the scores of different types
of enterprises is insignificant.
High scores of "4" or "5" points were given by 51.5%
of respondents, and low scores of "1" or "2" points -
only 5.1 %.
2,2
3,3
0,0
1,0
2,0
3,0
4,0
Exclusively exporters Exclusively importers
Average duration of customs inspection, by foreign
trade
Average durationof examination (h) Average durationfor all respondents (h)
2,8 3,1
2,1
1,5
0,0
1,0
2,0
3,0
4,0
Micro Small Medium Large
Average duration of customs inspection, by size of
enterprises (h)
Average durationof examination (h) Average durationfor all respondents (h)
11,6
7,9
12,7 12,8
0,0
20,0
Agriculture Industry Trade Services
Average duration of customs clearance, by sector
(h)
Average duration of examination (h)
Average duration for all respondents (h)
29. Speed of customs inspection (by customs offices)
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 29
Duration of customs inspection:
• Fastest: Zakarpattia (1.1 hours) and Pivnichna (1.4
hours) Customs Offices.
• The longest inspection: Odesa Customs Office (4.3
hours).
Evaluation of respondents:
• The highest score is at the Pivnichna Customs Office
(4.3 points), where the duration of the inspection is
one of the lowest.
• One of the lowest scores is for Odesa Customs Office
(3.7 points), where the longest inspection.
• For most customs, the scores are almost the same as
the average for all respondents (3.8 points).
Note: Due to insufficient filling of the subsample, Azov and Skhidna
customs are not included in this analysis. It is also not possible to analyze
by groups (sector, size) for individual customs.
0 0,5 1 1,5 2 2,5 3 3,5 4 4,5 5
Odesa
Slobozhanska
Dniprovska
Podilska
Kyiv
Halytska
Chornomorska
Bukovynska
Volyn
Poliska
Pivnichna
Zakarpattia
Average duration of customs inspection, by customs
offices (hours)
31. Expenses for customs procedures in export operations
The total cost of 1 export transaction can average 4186
UAH.
• The average time cost for 1 export operation is 8.9
hours, which is almost 2 times less than for imports.
• Official and unofficial payments, penalties for exports
are on average 2-3 times lower than for imports.
• Penalties can be the largest component of the financial
cost of exports.
• The average fine during export operations exceeds the
average size of unofficial payments by almost 30 times.
• Low informal payments in the context of high fines may
indicate a low probability of punishment.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 31
721 2879
49022
1784
0
10000
20000
30000
40000
50000
60000
Labor costs Official
payments
Penalties Informal
payments
Average costs per export transaction (by
type of costs), UAH
Average total costs
32. Costs of customs procedures for import operations
The total cost of 1 import transaction can average UAH
8429.
The average time cost for passing 1 import operation is 16
hours, which is almost 2 times more than for exports.
• Official and unofficial payments, penalties for imports
are on average 2-3 times higher than for exports.
• Penalties can be the largest component of the financial
cost of imports.
• The average fine during import operations exceeds the
average amount of informal payments by almost 16
times.
• Low informal payments in the context of high fines may
indicate a low probability of punishment.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 32
1296 5820
102687
6453
0
20000
40000
60000
80000
100000
120000
Labor costs Official
payments
Penalties Informal
payments
Average costs per import transaction (by type
of costs), UAH
Average total costs
33. Expenses for customs procedures in export and import
operations
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 33
• On average, the cost of one export
operation is 2 times lower than for one
import operation.
• The higher costs of import operations than
export operations may be reflected in other
aspects of customs procedures (e.g. passing
various types of controls), for which
importers' assessments are worse than
those of exporters.
Note: The filling of the subsamples is insufficient for the
analysis of average costs in terms of size of enterprises
and sectors.
721 1296
3465
71334186
8429
0
2000
4000
6000
8000
10000
Export Import
Total average costs
for an export of import operation, UAH
Labor costs Average financial costs
34. CUSTOMS REFORMS: ASSESSMENT AND EXPECTED
RESULTS
34Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses
35. Is the customs reform moving in the right direction?
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 35
• The share of enterprises that
consider the direction of reforms at
customs to be right exceeds the
share of those that consider it wrong.
• About half of the respondents do not
know about the reform or could not
evaluate it ("Hard to say" + "I do not
know" / refusal to answer)
• Large enterprises more often than
others call the direction of reforms
right
• Importing companies, more often
than not exclusively exporters,
consider the direction of reforms to
be wrong.
15,8%
10,3%
36,9%
36,9%
0% 10% 20% 30% 40% 50%
Do not know about the
reform/Refused to answer
In the wrong or mostly wrong
direction
Hard to say
In the right or mostly right direction
36. Expectations of businesses from the customs reforms
• The main expectations of business respondents from the customs reform are to reduce the time of
customs procedures, the automation of customs procedures with minimization of the human factor, as
well as the ability to submit documents completely electronically.
• The lowest priority has been given to the increase in customs revenues to the state budget.
Trade Facilitation in Ukraine: Customs Reform Through the Eyes of Businesses 36
34,4%
37,8%
46,9%
47,7%
51,8%
54,5%
61,1%
61,4%
62,6%
65,6%
66,0%
67,9%
0% 20% 40% 60% 80%
Increase in customs revenues to the state budget
Reduction of the fiscal role of the customs
Reduction of the financial cost of customs procedures
Reduction of corruption
Improvement in the technical equipment of customs
Raising professional qualification of customs officers
Strengthening security functions
Personal responsibility of customs officers for the caused harm
Strengthening the fight against smuggling
Ability to submit documents only in an electronic form
Automation of procedures
Reduction of time of customs procedures
39. CONTACTS
Project "Support to the Public Initiative" For Fair and Transparent Customs "
performed by the Institute for Economic Research and Policy Consulting
with financial support
European Union, the International Renaissance Foundation and Atlas Network
web: www.tfd.ier.com.ua
e-mail: customs@ier.kyiv.ua
Facebook: www.facebook.com/tfd.ier
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