Relevance of the research topic.  The article is devoted to the problem of improving the methodology of formation of tariffs on maritime transport, the relevance of which is confirmed in the National Transport Strategy of Ukraine until 2030, the Strategy for Seaports of Ukraine until 2038, the Maritime Doctrine of Ukraine until 2035. Analysis of recent research and publications. The author provides an overview of foreign research on the problems of tariff policy, investment restrictions in the shipping sector, determining the transport costs of maritime transport and their impact on international trade flows. Problem setting, research goals. The aim of the article is to improve methodological approaches to the formation of tariffs for maritime transport. Selection of unexplored parts of the general problem. Despite the large number of scientific studies on the problems of improving tariffs on maritime transport, it should be noted the lack of domestic methodological work. Presentation of the main material. The author identifies the factors that affect costs: the difference in capital costs and labor costs; geographical location, especially the distance of transportation; level of insurance fees; return on scale; development of container transportation, technological changes in the transport sector; quality of terrestrial infrastructure; port efficiency; political measures and investment restrictions, organized crime; a certain level of state regulation. Conclusions according to the article. In Ukraine, it is necessary to introduce methodological approaches to the development of tariffs that would take into account the cost of goods transported, production costs, «value» of products for the final consumer, the interests of other transport participants (shipper, freight forwarder, carrier, terminal operator, consignee)

tariffs; methodological approaches; maritime transport; factors