THE DEVELOPMENT OF INTERNATIONAL LOGISTICS IN UKRAINE THROUGH THE APPLICATION OF THE CUSTOMS WAREHOUSE REGIME IN THE CONTEXT OF WAR

Abstract

The article examines the logistical challenges facing Ukraine's foreign trade under conditions of full- scale war. It is established that the destruction of transport infrastructure, the blockade of Black Sea ports, and the reorientation of cargo flows toward the western border have substantially reshaped the configuration of the country's international logistics. New supply routes to and from Ukraine are analyzed, including road and rail transportation via the European "Solidarity Lanes", river shipping along the Danube through the ports of Izmail, Reni and Kilia, and the partially restored maritime route across the Black Sea. It is determined that the diversification of routes is proceeding unevenly and is accompanied by a substantial rise in costs and longer delivery times. The study identifies key logistical problems: the mismatch in railway gauge width (1520 mm in Ukraine versus 1435 mm in EU countries) at the western border, congestion of border infrastructure, the formation of queues at crossing points, rising transport costs, and the need to flexibly determine the final buyer, delivery route, or timing of customs payments after the goods have entered the country. To minimize these risks, the article substantiates the feasibility of using logistics schemes based on the customs warehouse regime, which allows the temporary storage of goods without payment of customs charges for a period of up to 1095 days in accordance with the Customs Code of Ukraine. Logistics schemes are developed both for goods imported into Ukraine for domestic consumption and for goods moving in transit to third countries. The proposed solutions are aimed at increasing the resilience of Ukraine's foreign trade logistics, reducing customs and logistics risks, and deepening integration with the European Union market in accordance with the provisions of the Association Agreement and the Deep and Comprehensive Free Trade Area (DCFTA). The practical significance of the study lies in the possibility of using the developed logistics schemes by foreign economic activity entities to respond promptly to changing market and security conditions.


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