Challenges and cooperation on the way of European integration in the sphere of customs affairs

Abstract

The bylaws of national legislation adopted during martial law and their application in the context of improvement and harmonization with EU legislation and fulfillment of the terms of the Association Agreement between Ukraine and the European Union in the field of customs affairs are analyzed in the article. Attention is focused on strengthening of customs cooperation with the EU countries, as well as developing the administrative, personnel, information and technical potential of the Customs Service of Ukraine and the urgency of overcoming and simplifying of the customs procedures for the movement of goods across the customs border of Ukraine during martial law. Taking into account the cross-border nature of the activities of the customs authorities of the EU member states, attention is focused on the procedures of using of the international agreements during customs control and customs procedures. Certain problems of the law enforcement activities of customs bodies in interaction with other state bodies on three relevant areas of functioning, in particular customs rules, settlement of customs payments, customs services and formalities, are singled out.
 The peculiarities of law enforcement activity in the field of customs affairs are analyzed in detail, namely: its state-authority nature; implementation of law enforcement in a manner specifically provided for by legal norms on the basis of established procedures and in accordance with a clear procedural sequence. Certain areas of activity of state bodies for the restoration of Ukraine are considered, in particular, regarding the implementation of anti-corruption and institutional changes in the field of customs affairs. Considering the conditions of martial law, an attempt to delimit the powers of customs authorities and other state authorities in matters of customs affairs was made, and in the light of the activation of the processes of Ukraine’s accession to the EU, the possibilities of interaction with international partners in the field of ensuring the rights and freedoms of subjects of foreign economic activity were analyzed.
 The conclusion is drawn on need to involve the customs service in the development of the plan of measures for the recovery and development of Ukraine in order to simplify for business the conditions for moving (importing) technical means, equipment, and products necessary for the reconstruction and the export of Ukrainian products across the customs border. Bearing in mind the study of the EU experience and the determination of the possibilities of its using in Ukraine, the main directions for improving the interaction of customs authorities with public organizations and business associations in the conditions of war and the perspective of European integration are outlined.