Pius, John, and Sekar Murugan. “Critical Analysis of Customs Digitalization-Customs Broker Perspective”. Journal of Vasyl Stefanyk Precarpathian National University 12, no. 2 (June 30, 2025): 65–79. Accessed February 3, 2026. https://journals.pnu.edu.ua/index.php/jpnu/article/view/9420.