Administrative and legal characteristics of digitization in the field of customs affairs

Abstract

Customs procedures for the crossing of goods and vehicles across the border play an important role in the system of customs policy instruments. Ukraine’s international trade is developing at a rapid pace, in particular, there is an increase in the volume of imports of goods into Ukraine, in view of this, international organizations are increasing the requirements for the unhindered entry of foreign goods into the domestic market of Ukraine, therefore there is a need for constant improvement of customs control procedures in Ukraine in the field of digitalization of the customs space state
 Thus, the World Customs Organization defined approaches to speeding up and simplifying customs procedures in its program documents – the International Convention on the Simplification and Harmonization of Customs Procedures, Framework Standards for Security and Facilitation of World Trade. Since Ukraine aspires to full membership in the EU, the course of its customs policy should be aimed at improving the digitalization system atcustoms.
 It is quite obvious that speeding up and simplifying customs procedures is not possible with the use of old technologies based on paper documents. Here, information customs technologies come to the fore, the basis of which is electronic document flow. The introduction of electronic document circulation makes it possible to significantly reduce the time for receipt, processing and decision-making regarding the movement of goods across the customs border of Ukraine, the release of goods into free circulation, reduce the risks associated with customs offenses and smuggling, which in turn will ensure the growth of goods turnover, and therefore, an increase in revenues to the state budget.
 Therefore, today there is an urgent need to speed up the process of digitalization of customs policy in order to improve the effectiveness of customs procedures in Ukraine, review approaches to ensure their effectiveness and form an effective customs risk management system. The customs structure of the state must have powerful information support in the form of a qualitatively built system of information and analytical support. This can be achieved by creating a system of information modules. That is why the new stage of development of the customs system of Ukraine is impossible without the development of network information support. Information digitization of customs procedures should correspond to electronic business, trade and electronic foreign economic documents.