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The article analyzes the volumes of export and import operations carried out in Ukraine during 2014-2018, the volumes of customs payments received from such operations to the State budget, as well as the volumes of budget revenues received by means of customs value adjustment by the customs authorities. The main tendencies in the development of foreign economic activity at the current stage in Ukraine are considered. It is defined that the efficiency of customs authorities is highly dependent on the correct determination of the customs value of goods. The frequency of applying the methods of determining customs value for goods imported to Ukraine is analyzed. Based on the carried out analysis, it is determined that the efficiency of administration of customs payments in Ukraine is not sufficiently high and requires an increase. The main problematic aspects characteristic of the administration of customs payments by customs authorities in Ukraine are presented. In particular, the staffing problem and the problem of corruption in customs authorities; insufficient technical equipment and insufficient control over the availability and use of technical means for conducting customs controls; insufficient cooperation between domestic customs authorities and foreign authorities in confirming the customs value of goods; problems of ensuring quality control by customs officials regarding the correctness of the country of origin of goods and correctness of the goods classification. Solving the above indicated problems will make the customs clearance procedure more accurate, more transparent and easier for payers, reduce corruption risks, and increase the amount of customs payments to the State budget. The directions to improve the work of customs authorities in Ukraine are suggested.

В рамках данной статьи производится анализ проблем и перспектив развития сотрудничества Российской Федерации с иностранными государствами в сфере таможенного регулирования. Подробно рассматривается термин «международное таможенное сотрудничество» и его влияние на развитие таможенного сотрудничества в целом, упоминается создание специализированного органа - Управление таможенного сотрудничества ФТС России, рассматриваются его основные функции. Так же анализируются перспективы развития международного таможенного сотрудничества и приводятся примеры., This article analyzes the problems and prospects for the development of cooperation between the Russian Federation and foreign states in the field of customs regulation. The term "international customs cooperation" and its influence on the development of customs cooperation in general is considered in detail, the creation of a specialized body - the Customs Cooperation Department of the FCS of Russia, is mentioned, its main functions are considered. The prospects for the development of international customs cooperation are also analyzed and examples are given.

The objective of this study is to assess the impact of the East-West Highway improvement program on Georgia’s ability to access international markets. As highlighted extensively in the literature, improving transport infrastructure and the efficiency of the logistics sector can help countries gain competitiveness in international export markets, which can translate into faster economic growth and higher income. This study hypothesizes that investments in the EWH have reduced the cost of shipping Georgian goods to the rest of the world, and such reductions should be more significant for goods transported by road. To estimate the effect of cost reductions generated by improvements in the EWH, a gravity-type model in first-differences has been estimated. The results show that: (i) a 10 percent increase in the length of upgraded road network predicts a 1.1 percent increase in exports transported by road while no significant effect is estimated for exports on other transport modes (rail, sea, and air); (ii) the resulting increase in exports by road was reflected by a decrease in exports transported by sea; (iii) the effect is statistically and economically significant only for customs offices located along the EWH; (iv) only exports of time-sensitive products responded positively and significantly to improvements in the EWH during the 2006-2015 period; (v) upgrading the entire EWH is estimated to generate additional export revenues between USD 776 million and USD 1,466 million. It is important to note that the overall trade generating effect of the investment is expected to be somewhat lower as the results suggest some substitution between road and sea transport, but the overall impact is a significant boost to exports.

To carry out their various missions (collecting revenue, facilitating trade, and ensuring security), many customs administrations have established a risk management unit. In developing countries, however, because of the lack of dedicated human and material resources, intelligence and risk analysis remain insufficiently developed. In view of the lack of resources, this paper proposes a simple methodology aiming at detecting risky import operations. The mirror analysis first helps to identify and target products or sectors with the greatest risk. Based on the examination of customs declarations patterns (data mining), it is possible to identify and target higher risk economic operators (importers and customs brokers). When implemented in Madagascar, this method has helped to reveal probable fraud cases in the present context of customs reform. Estimates suggest that, in 2014, customs fraud reduced non-oil customs revenues (duties and import value-added tax) by at least 30 percent.

This paper estimates the volume of informal trade between Algeria and Mali and analyzes its determinants and mechanisms, using a multi-pronged methodology. First, the authors discuss how subsidy policies and the legal framework create incentives for informal trade across the Sahara. Second, the authors provide evidence of the importance of informal trade, drawing on satellite images and surveys with informal traders in Mali and Algeria. The authors estimate that the weekly turnover of informal trade fell from approximately United States (U.S.) 2 million dollars in 2011 to U.S. 0.74 million dollars in 2014, but continues to play a crucial role in the economies of northern Mali and southern Algeria. Profit margins of 20-30 percent on informal trade contribute to explaining the relative prosperity of northern Mali. The authors also show that official trade statistics are meaningless in this context, as they capture less than 3 percent of total trade. Finally, the authors provide qualitative evidence on informal trade actors and mechanisms for the most frequently traded products.