Administrative and legal activities of the State Customs Service in the conditions of war and prospects of European integration

Abstract

Emergency situations of martial law, affecting society, create special conditions for the activities of all state authorities, including the State Customs Service of Ukraine. Complicating the process of state administration, the conditions that arose during the war require special legal, organizational, financial, and material and technical support.
 It leds to the need to research regulatory approaches and determine the administrative and legal activities of customs authorities in the conditions of martial law and the prospects of movement in the EU.
 The article clarifies and analyzes normative legal acts of national legislation that underwent changes during martial law in the context of their harmonization and fulfillment of the terms of the Association Agreement between Ukraine and the European Union in the field of customs affairs.
 Attention is focused on the relevance of the problems of unification and simplification of customs procedures when moving goods across the customs border of Ukraine during martial law. The reform of the customs service is defined as a continuous process, where many means and methods are experimentally developed, which make professional training quite effective and promising. The process of using the norms of customs law to ensure the interaction of the state with the public, the effective participation of civil society institutions in the formation and implementation of customs policy, and the protection of their rights and interests is argued.
 Attention is attracted to separate problems in three topical areas of reforming and functioning of Ukrainian customs, in particular customs rules, customs service, customs services and procedures.
 The article outlines the peculiarities of the relationship between the legal categories "administrative activity of the customs service" and "state management of customs affairs". Separate areas of activity of customs authorities regarding the implementation of the human rights mechanism of the state were considered. The content of the administrative activity of customs authorities in the field of ensuring the rights and freedoms of subjects of foreign economic activity during the state of war and movement in the EU is revealed.
 A conclusion was made about the need to involve the business environment in the implementation of procedures for the movement of Ukraine in the EU in the field of customs affairs. The directions for improving the administrative and legal basis of the activities of customs authorities in the conditions of war and the prospects of European integration are outlined, in particular, based on the study of foreign experience of the administrative and legal regulation of the functioning of customs authorities in the EU and the determination of the possibilities of its use in Ukraine.