Current issues in improving the quality of customs services

Abstract

This article examines current issues in improving the quality of customs services in Ukraine amid digital transformation and European integration processes. The study focuses on customs service delivery processes as the object of research and on scientific and methodological approaches to ensuring their quality as the subject. International standards, including ISO 9000 requirements, the World Customs Organization’s SAFE Framework of Standards, and the EU’s Multi-Annual Strategic Plan for Electronic Customs (MASP-C), which guide the digitalization of customs procedures, are analyzed. It is shown that the lack of a clear legal definition of the term “customs service” in Ukrainian legislation creates significant challenges for establishing a unified quality management system. The methodological basis of the study includes analysis and synthesis, comparative analysis, a systems approach, and logical generalization methods. As a result, the study justifies the need to develop a set of indicators for assessing the quality of customs services, taking into account international standards and EU practices. Factors negatively affecting quality are identified, including legislative instability, corruption risks, uncertainty in commodity flows, and incomplete information on customs authority activities. Key directions for the digital transformation of the State Customs Service of Ukraine are outlined, including the implementation of modern IT systems, transition to paperless procedures, strengthening cybersecurity, and harmonization with European practices. The study concludes that improving the quality of customs services is a strategic task of state customs policy, the implementation of which will contribute to creating a favorable business environment, ensuring economic security, and integrating Ukraine into the EU customs ecosystem.