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{"id":22997,"date":"2026-10-08T09:44:32","date_gmt":"2026-10-08T06:44:32","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=22997"},"modified":"2026-10-09T10:29:56","modified_gmt":"2026-10-09T07:29:56","slug":"transformation-of-the-export-customs","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/transformation-of-the-export-customs\/","title":{"rendered":"Mykytenko T. Transformation of the Export Customs Regime into a Tool for Managing an Enterprise’s Foreign Economic Activity"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> F13, F14, K34, M21<\/em><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V58(2026)-25<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Mykytenko Tetiana, <\/strong>PhD in Economics, Associate Professor Department of Customs and Commodity science, State Tax University, Irpin, Ukraine<\/p>\n

ORCID:<\/strong> 0000-0002-9479-2517<\/span><\/a>
\ne-mail: <\/strong>tamik7@ukr.net<\/span><\/a><\/p>\n

Transformation of the Export Customs Regime into a Tool for Managing an Enterprise’s Foreign Economic Activity<\/strong><\/p>\n

Abstract. Introduction. <\/em><\/strong>The transformation of customs administration, Ukraine’s European integration course, digitalization of customs procedures, and the challenges caused by martial law have significantly increased the role of the export customs regime as an instrument for managing enterprises’ foreign economic activity. These developments necessitate a rethinking of the export customs regime from a purely legal institution to a strategic management tool.<\/em><\/p>\n

Purpose<\/em><\/strong>. The purpose of the article is to investigate the theoretical and practical foundations of the export customs regime, substantiate its role in managing foreign economic activity, develop an organizational and managerial mechanism for its implementation, and identify directions for improving export management under the conditions of European integration and digital transformation.<\/em><\/p>\n

Results.<\/em><\/strong> The study summarizes scientific approaches to the interpretation of the concepts of export, customs regime, and export customs regime, and analyzes the provisions of the Customs Code of Ukraine and legislation governing foreign economic activity in the context of harmonization with European Union customs legislation. An author’s definition of the export customs regime is proposed as a comprehensive organizational, legal, and managerial mechanism that ensures the lawful movement of goods across the customs border, integrates customs procedures into the enterprise’s strategic and operational management system, minimizes customs risks, ensures customs compliance, and enhances exporters’ competitiveness. The organizational and managerial mechanism for implementing the export customs regime is developed, its functional components are identified, and their relationship with the processes of planning, organization, control, and performance evaluation of export activities is substantiated. The study also identifies current challenges associated with the application of the export customs regime, including currency regulation, customs risks, administrative barriers in customs-business interaction, and the need for further harmonization of Ukrainian customs legislation with EU standards. Practical directions for improving export management through customs risk management, digitalization of export business processes, and the implementation of Robotic Process Automation technologies are substantiated.<\/em><\/p>\n

Conclusions.<\/em><\/strong> The findings demonstrate that the transformation of the export customs regime into a strategic management instrument contributes to improving the efficiency of export operations, strengthening customs compliance, reducing customs risks, increasing the competitiveness of exporting enterprises, and ensuring their sustainable development under the conditions of globalization, European integration, and the digital transformation of customs administration. The proposed conceptual approaches may serve as a methodological basis for further modernization of customs regulation and export management in Ukraine.<\/em><\/p>\n

Keywords:<\/em><\/strong>customs regime, export, management, enterprise, foreign economic activity.<\/em><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Kormych, B. A. (2016). History of customs development in Europe: Periodization and main trends [in Ukrainian]. LEX PORTUS, (1), 51\u201363. https:\/\/lexportus.net.ua\/vipusk-1-2016\/kormych.pdf.<\/li>\n
  2. Lemekha, R. I. (2020). History of the formation and development of the institution of customs regimes in Ukraine [in Ukrainian]. Scientific Notes of Taurida National V. I. Vernadsky University. Series: Legal Sciences, 31(70), (5), 57\u201363. https:\/\/doi.org\/10.32838\/TNU-2707-0581\/2020.5\/11.<\/li>\n
  3. Melnyk, M. V. (2016). The institution of customs regimes in the customs law of Ukraine [Doctoral dissertation, Interregional Academy of Personnel Management] [in Ukrainian]. https:\/\/pravo.studio\/ukrajini-pravo-mitne\/institut-mitnih-rejimiv-mitnomu-pravi-ukrajini.html.<\/li>\n
  4. Muzyka-Stefanchuk, O. A. (2023). On the issue of customs procedures: Comparison of the provisions of the Customs Code of Ukraine and EU legislation [in Ukrainian]. Law and Public Administration, (2), 334\u2013338. https:\/\/doi.org\/10.32782\/PDU.2023.2.48.<\/li>\n
  5. Naidenko, O., & Hunko, K. (2022). Customs regimes of export and import: Regulatory aspect and tax implications [in Ukrainian]. Ekonomika ta Suspilstvo, (46). https:\/\/doi.org\/10.32782\/2524-0072\/2022-46-38.<\/li>\n
  6. Pai, I. I. (2026). Concept and legal characteristics of customs procedures [in Ukrainian]. Analytical and Comparative Jurisprudence, 2(1). https:\/\/doi.org\/10.24144\/2788-6018.2026.01.2.46.<\/li>\n
  7. Ayarza, J. A. C. (2022). Import and export process: The impact of bureaucratic simplification in customs clearance. Independent Journal of Management & Production, 13(2), 548\u2013569.<\/li>\n
  8. Lee, J. (2023). Robotics process automation (RPA) and the import\/export customs declaration process. Global Trade and Customs Journal, 18(10), 384\u2013390. https:\/\/doi.org\/10.54648\/GTCJ2023042<\/li>\n
  9. Customs Code of Ukraine, No. 4495-VI (2012) [in Ukrainian]. Vidomosti Verkhovnoi Rady Ukrainy. https:\/\/zakon.rada.gov.ua\/laws\/show\/4495-17.<\/li>\n
  10. Sholkova, T. B., & Yakovenko, I. L. (2020). Customs regimes of export and re-export as an object of legal regulation: Characteristics and specific features [in Ukrainian]. Comparative and Analytical Law, (4). https:\/\/dspace.uzhnu.edu.ua\/bitstreams\/6e021f8a-fc35-4e62-a63f-13299eac10ba\/download#page=585.<\/li>\n
  11. Savitskyi, A. (2023). Strategic planning of the management system of a machine-building enterprise based on the intensification of foreign economic activity [in Ukrainian]. Herald of Khmelnytskyi National University, (3). https:\/\/doi.org\/10.31891\/2307-5740-2023-318-3-24.<\/li>\n
  12. Kozub, V. O., Kot, O. V., & Kaplin, S. M. (2025). Analysis of the impact of currency regulation on the efficiency indicators of enterprises\u2019 foreign economic activity [in Ukrainian]. Achievements of Economics: Prospects and Innovations, (22). https:\/\/doi.org\/10.5281\/zenodo.17092258.<\/li>\n
  13. Sydich, M. Yu. (2025). Analysis of regulatory and legal framework for accounting and control of export and import operations [in Ukrainian]. Economic Herald of Donbas, (3), 77\u201382. https:\/\/doi.org\/10.12958\/1817-3772-2025-3(81)-77-82.<\/li>\n
  14. Ihnatiev, M. M. (2025). Challenges and prospects of adapting Ukraine\u2019s customs system to European standards [in Ukrainian]. Business Inform, (4), 82\u201389. https:\/\/doi.org\/10.32983\/2222-4459-2025-4-82-89.<\/li>\n
  15. Karpenko, L., Pashko, P., Popok, A., Chunytska, I., & Hunko, K. (2020). Customs regulation of the foreign trade sector of Ukraine in the national security system. Journal of Security and Sustainability Issues, 10(2), 491\u2013504. https:\/\/doi.org\/10.9770\/jssi.2020.10.2(10).<\/li>\n
  16. Mykytenko, T., & Yushchenko, Yu. (2026). Authorized economic operator as an instrument for ensuring supply chain resilience under global challenges. In Modern crisis phenomena in the economy and problems of accounting, control and analytical support for enterprise management: Proceedings of the XVIII International Scientific and Practical Conference dedicated to the 60th anniversary of Lutsk National Technical University (Issue 18, p. 252) [in Ukrainian]. Lutsk National Technical University. https:\/\/drive.google.com\/file\/d\/11F7vWHEDpev922S5Dperi4Y356VaM_QE\/view?usp=sharing.<\/li>\n<\/ol>\n

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    Mykytenko T. (2026). Transformation of the Export Customs Regime into a Tool for Managing an Enterprise’s Foreign Economic Activity. Modern Economics, 58(2026), 203-210. DOI: https:\/\/doi.org\/10.31521\/modecon.V58(2026)-25.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: F13, F14, K34, M21 DOI: https:\/\/doi.org\/10.31521\/modecon.V58(2026)-25 [\/vc_column_text][vc_column_text]Mykytenko Tetiana, PhD in Economics, Associate Professor Department of Customs and Commodity science, State Tax University, Irpin, Ukraine ORCID: 0000-0002-9479-2517 e-mail: tamik7@ukr.net Transformation of the Export Customs Regime into a Tool for Managing an Enterprise’s Foreign Economic Activity Abstract. Introduction. The transformation of customs administration, Ukraine’s
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