The current state and main directions of improving customs control in Ukraine

Abstract

The article highlights the theoretical aspects of the organization of state control and customs control in the field of customs. The current state of customs control and its legal regulation are analyzed, which allowed us to conclude that the reorganization of customs authorities in 2012–2019 was carried out without appropriate scientific justification, the study of European experience and the consideration of national legislation and customs practice. The main tasks and functions of customs control during the movement of goods across the customs border of Ukraine by subjects of foreign economic activity are determined. It is proposed to review and prioritize the implementation of the basic functions of customs control, based on the interests of national security. The forms of customs control are analyzed. The practice of implementing post-customs control as a form of control, which is used by the administrations of European countries, is examined through the prism of the stages: previous, current and subsequent control. The main tasks and functions of customs control during the movement of goods across the customs border of Ukraine by subjects of foreign economic activity are determined. It is proposed to review and prioritize the implementation of the basic functions of customs control, based on the interests of national security. The forms of customs control are analyzed. The practice of implementing post-customs control as a form of control, which is used by the administrations of European countries, is examined through the prism of the stages: previous, current and subsequent control. The necessity of consolidating the efforts of the customs service, government and the public to create truly partnerships between the customs authorities and the business community with the aim of achieving a balance of interest of people who move goods across the customs border of Ukraine, overcoming “sulfur” and “black” schemes is noted. Important steps were noted regarding the implementation of best international practices in the activities of customs authorities. Directions are proposed for improving the legal regulation of customs control by introducing into the Customs Code and clearly defining the priority tasks of customs authorities, and their compliance with European standards. The necessity of adopting a new law “On the Customs Tariff of Ukraine” is substantiated.