Development of the Theory and Practice of Calculating the Cost of Logistics Services As an Element of Customs and Logistics Risk Management in International Supply Chains for Goods Containing Intellectual Property

In conditions of geopolitical instability, the introduction of a  huge number of sanctions against our country, conducting foreign economic activity is becoming more and more difficult and expensive. One of the important stages in the international supply chain is customs logistics in terms of customs control, the passage of which is mostly assigned to the logistics operator (customs representative). Every second product today contains intellectual property, and customs authorities have a number of mechanisms to control this complex category of goods. The application by customs authorities of the customs control mechanisms provided for by the customs legislation of the EAEU affects the timing of the release of goods (suspension of the release of goods for 20 working days), as well as the final cost (accounting for license fees in the structure of the customs value of goods). The paper analyzes emerging customs and logistics risks in international supply chains of goods containing intellectual property. The key figure in the declaration of goods is, as a  rule, the logistics operator, acting on behalf of and on behalf of the foreign trade participant. However, today the risks of a logistics operator are not taken into account when determining the cost of services for performing operations related to the customs declaration of goods containing intellectual property. The article structures emerging customs and logistics factors in international supply chains of goods containing intellectual property. For this purpose, based on the customs and logistics risks that arise for the logistics operator during the customs declaration of goods containing intellectual property, the consequences of the occurrence of the considered risks for him are determined. A  methodology for calculating flexible tariffs for a  logistics operator has been developed, including criteria for differentiating tariffs depending on external and internal factors, and correction factors have been proposed.