Trends in the organization of SME activities in the paracustoms sector

The article examines the role and development trends of small and medium-sized enterprises (SMEs) in the paracustoms sector, as well as the specifics of their impact on the economy under modern sanctions and structural transformations. The study substantiates the significance of SMEs as an essential component of the national economy, forming the backbone of commercial structures and possessing innovative potential. It is noted that in recent years, the number of SMEs and the scale of their activities have reached record levels, while the state has consistently implemented support measures for the sector, thereby stimulating its further growth and development. Given the specifics of SME activities in the paracustoms sector, their organization can be characterized by a multi-level structure involving a wide range of services. The article emphasizes that SMEs contribute to simplifying and accelerating customs procedures, reducing costs in foreign economic activities, and providing additional opportunities for effective risk management in import and export operations. Special attention is paid to the growing role of parallel imports, in which SMEs act as important intermediaries by facilitating the search for alternative supply channels. The study also examines the potential of SMEs participating as Authorized Economic Operators (AEOs), who enjoy privileges in customs clearance procedures, as well as their contribution to shaping a competitive environment and developing social aspects in the regions. The importance of state support measures—such as subsidies, tax incentives, simplified procedures, and targeted financing—is highlighted, as they facilitate the inclusion of new players in the paracustoms infrastructure and enhance the economic efficiency of border areas. Based on the conducted research, conclusions are drawn regarding the gradual increase in SME influence and their role in the paracustoms sector; ultimately, SME activities provide socio-economic and organizational effects at both regional and national levels. As a result, the expansion of intermediary, logistics, and production services, along with the strengthening of cross-border ties and cooperation with the state, allows SMEs to be considered as key drivers of modern foreign economic activity and overcoming sanctions-related restrictions.