Abstract
<jats:p>The article addresses the issue of customs and logistics risks and their influence on the formation of logistics servicing costs for goods containing intellectual property objects in Ukraine. In the current conditions of geopolitical instability, military challenges, disruptions of supply chains and increasing regulatory pressure, logistics operators and participants of foreign economic activity face growing uncertainty in cross-border movement of goods. This uncertainty is significantly intensified when goods include intellectual property objects, as such goods are subject to enhanced customs control and additional compliance requirements. The relevance of the study is determined by the increasing role of intellectual property as a strategic intangible asset and by the lack of unified approaches to incorporating customs-related and logistics risks into pricing mechanisms for logistics services. Traditional tariff models applied by logistics operators are often based on standard cost parameters and do not adequately reflect the specific risks associated with intellectual property protection, customs inspections, potential delays, regulatory instability and reputational consequences. The article focuses on the discussion of an integrated approach to risk assessment that combines customs, financial, regulatory, logistics and reputational factors. Special attention is given to the role of customs procedures, documentation requirements, intellectual property compliance and operational complexity in shaping the cost of logistics servicing. The paper outlines conceptual principles for flexible tariff formation that allow logistics operators to adapt pricing to varying levels of risk depending on the characteristics of goods, supply chains and external conditions. The discussion highlights the importance of differentiated tariffs based on a structured evaluation of risk factors, the use of correction coefficients and the application of adaptable pricing mechanisms in the context of foreign economic activity. Particular emphasis is placed on the specificity of Ukrainian conditions, including regulatory changes, customs control practices and intellectual property enforcement mechanisms. The proposed conceptual approach contributes to improving cost transparency, enhancing risk awareness and strengthening the resilience of logistics operations under unstable economic and institutional environments.</jats:p>