Abstract
The article considers the processes of institutional and legal support of international customs cooperation of Ukraine. In the world practice, relevant rules and regulations have been formed, defining approaches to customs affairs and procedures and at the same time contributing to an intensive development of international cooperation. International customs law consists of international treaties, international customs, customs legislation, practices in the field of international customs relations and decisions made by international organizations. The Ukrainian customs policy was formed under the conditions of establishment of customs authorities, development of the national system of customs regulation, accession to international organizations and conventions. Economic, international, political and ideological factors also influence the formation of the state customs policy. Today, the transformation of Ukraine’s customs policy is taking into account global trends and existing rules and regulations in force in the international community. Ukraine’s obligations to the World Customs Organization (WCO) are revealed in the activities aimed at implementing the Organization’s Standards, including the automation of customs technologies, combating smuggling and violations of customs rules, compliance with the conditions of current WCO conventions. All these measures take place in the legal field defined by international customs law, which regulates interstate relations in the area of customs relations. The existing customs legislation in Ukraine consists of the Constitution of Ukraine, the Customs Code and other normative legal acts of Ukraine. Bilateral agreements with customs administrations of other countries are getting of great importance. The process of European integration of Ukraine provides for unification and approximation to European norms and standards, in particular in the customs policy, which is stipulated by the current Association Agreement between the EU and Ukraine, Title IV “Trade and Trade-related Matters”, Chapter 5 “Customs and trade facilitation”. To fulfil the requirements of the above mentioned document, a Customs Cooperation Subcommittee was established to consult and monitor the implementation and administration of customs cooperation issues. The areas of institutionalization of international customs cooperation include further measures in European integration; active participation in international organizations; improvement of the contractual and legal base of customs cooperation; interaction with the customs administrations of other countries; unification of customs procedures and standards.
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