Information support and customs control of dairy product exports in the context of Ukraine's European integration

Authors

  • Larisa Sulimenko PhD in Economics, Professor, Professor of the Department of Accounting, Taxation and Audit, Polissia National University, 7 Staryi Boulevard, Zhytomyr, Ukraine https://orcid.org/0000-0003-0255-1642
  • Nina Tsehelnyk PhD in Economics, Associate Professor, Associate Professor of the Department of Accounting, Taxation and Audit, Polissia National University, 7 Staryi Boulevard, Zhytomyr, Ukraine https://orcid.org/0000-0001-6388-9124

DOI:

https://doi.org/10.5281/zenodo.20806620

Keywords:

foreign trade, dairy products, customs control, information support, digitalization, customs procedures, electronic declaration, product traceability, European integration, risk-based system.

Abstract

In the current context of Ukraine’s European integration, the importance of effective information support and customs control over the export of agri-food products, particularly those of the dairy sector-is growing, which has motivated this study of the features  of these processes in the context of adaptation to European requirements.

The aim of the study is to analyze the current state of information support for customs control of dairy product exports and to identify areas for its improvement in accordance with European requirements.

The study employs a systematic approach to generalize the interrelationships between the elements of information support and customs control of dairy product exports, structural-logical analysis to identify the main components of the information infrastructure for customs control, comparative analysis to assess the dynamics and structure of Ukraine’s dairy product exports, as well as generalization and the abstract-logical method to draw conclusions and identify directions for improving digital customs control tools in the context of European integration.

The study found that, amid growing dairy product exports, requirements regarding the speed of customs clearance, product traceability, and compliance with European quality and safety standards are becoming stricter. The analysis revealed positive trends in Ukraine’s dairy product exports for 2023–2025, an increase in foreign exchange earnings, and a growing share of exports to European Union countries. At the same time, the main problems in the information support for customs control were identified, including the fragmentation of information systems, data duplication, insufficient integration with European digital platforms, and limited use of modern technologies in the process of customs risk management.

Directions for improving the information support for customs control are substantiated, which include the integration of information systems, the automation of document verification, the use of artificial intelligence and blockchain technologies, as well as the harmonization of customs procedures with European standards. The implementation of the proposed measures will contribute to increasing the effectiveness of customs control and the competitiveness of Ukrainian dairy products in foreign markets.

Published

2026-05-30

How to Cite

Sulimenko, L., & Tsehelnyk, N. (2026). Information support and customs control of dairy product exports in the context of Ukraine’s European integration. Current Issues of Economic Sciences, (23). https://doi.org/10.5281/zenodo.20806620

Issue

Section

Accounting and taxation