Statistical analysis of the efficiency of customs warehouses use when applying customs regimes during the period of martial law in Ukraine

The article is devoted to the comparative characteristics of the organization of storage of goods in customs warehouses under the «customs warehouse» regime. A general scientific method of comparison was used to identify disparities between the volumes of customs payment receipts in the regional section by individual customs offices. An algorithm for determining the maximum term of storage of goods in a customs warehouse depending on the applied customs regime has been built. The grouping of customs offices by the area of customs warehouses in terms of their types was carried out on the basis of the register of enterprises that were granted permission to open and operate customs warehouses for 2022–2023. The possible options for placement of goods in the current customs warehouses at the customs of Ukraine are given, which allowed establishing the specialization of customs by types of customs warehouses. A statistical analysis of the structure and dynamics of customs payments by customs in 2021 and 2022 was carried out, which made it possible to determine the most effective and ineffective customs in terms of revenue to the State Budget of Ukraine. The comparative characteristics of the normative regulation of the order of organization of storage of goods in the customs warehouse under the conditions of the «customs warehouse» regime and other customs regimes in accordance with the Customs Code of Ukraine are given. It was put forward to test the hypothesis that one of the important factors affecting the receipt of customs payments to the State Budget of Ukraine is the area of customs warehouses. The coefficient of determination was applied as a method of correlation-regression analysis, which confirmed the existence of a significant relationship between the area of customs warehouses and expected customs payments to the State Budget of Ukraine. It has been established that among the factors affecting the receipt of customs payments, 38 percent is accounted for by the area of customs warehouses, and 62 percent by other factors.