New challenges for reforming the customs service of Ukraine

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The article is devoted to the problems of development of the customs affairs of Ukraine in the conditions of the newest reform processes. Today it is important to talk not only about the legal regulation concerning relations between public administration and individuals and juridical persons, but also about the own organization of public administration and the role of the Customs service in creating conditions for the development of foreign economic activity, ensuring the security of society, protection of customs interests of the state. Attention is focused on the fact that the crisis atmosphere of the Ukrainian society full of multi-vector ideas and views on large-scale modernization of public administration, requires a comprehensive study of the processes and results of the transformation of the customs service. Possibilities, features and limits of application of the institutional approach in the field of public administration of the custom affairs was analyzed by the authors. The direct borrowing of European scientific experience without considering of the national specifics was critically evaluated and was emphasized that for the further development of the institute and the system of Customs service a new ideology, new approaches in methods and means of adaptation of national legislation to EU legislation are needed.Through the studying of the materials on the subject of the service in the Customs the problem of determining of the status of such an official is singled out. Both positive and negative aspects and inconsistencies of the concept of «public governance» in the national legislation and the category of «public administration» in a number of European countries are revealed. It was emphasized on the necessity of the clarification of the individual concepts, which after the violent trans-formational changes in socio-political life filled with new, sometimes opposite content.The problem of parallel application of two different approaches during the conclusion of agreements on entering customs service is investigated: the employment contract which is regulated by private branch of labor law, and the administrative treaty which is regulated by public branch of administrative law. The factors influencing the solution of the problem of compliance of the Customs service of Ukraine to the European standards are outlined. It has been proven that not only legislative initiative but also the support of public society is needed to end illegal import schemes. Specific proposals for further development and improvement of the system of the Customs service were made, directions of new scientific developments and legislative consolidation of basic concepts in customs law were formed.