Formulation of the problem. At the present stage of development of the Ukrainian state there is a difficult economic situation caused by the pandemic and Russia’s military invasion into Ukraine. Undoubtedly, this affects all spheres of life of Ukrainian society, including the implementation of the customs policy.
This provides grounds for the discussion about the objective need to pay more attention to the development and improvement of customs policy, implemented in Ukraine. The key role is given to the state, called to regulate these processes. An effective customs policy must respond flexibly to external threats and counteract quickly all the possible negative consequences of such threats towards strengthening economic interests of the state and maximizing compliance with international rules and requirements in the national customs system. The customs policy is designed to regulate foreign trade and protect of domestic producers, ensure realization of national interests in the field of stimulating the development and restructuring of the national economy.
Analysis of recent research and publications. A significant number of scholars study the peculiarities of customs policy implementation and consider this multifaceted phenomenon from different points of view. In particular, it is worth mentioning such scientists as M. Bilukha, O. Hodovanets, T.Yefymenko, I. Kveliashvili, O. Kolomoiets, Martyniuk, O. Mosiakina, V. Pashko, V.Khomutynnik, and others. Their works are devo- ted to the general issues of implementation of the customs policy in Ukraine, the role of cus- toms in the system of state bodies, management of customs activities and customs control.
Distinguishing previously unsolved parts of the overall problem. Dynamic changes taking place in Ukrainian society today, in particular, hostilities in Ukraine, determine the need for a deep and unified understanding of the implementation of customs policy in the context of modern challenges, which necessitates further research in this field.
Presentation of the main material of the study. The system of customs authorities is designed to implement customs policy in the country on the basis of the principles of territorial organization, foreign economic activity and international cooperation defined in the Constitution. The main legislative act regulating legal relations in the country and, in particular, in the field of customs policy, is the Constitution of Ukraine.
A brief overview of the peculiarities of functioning of the customs authorities of developed countries shows their universality and management of tasks far beyond the scope of powers that is inherent in the Ukrainian customs authorities. In other words, customs authorities of Ukraine are characterized by narrow specialization and fulfillment of only those responsibilities that directly belong to the field of customs policy of the state.
Foreign experience makes it possible to understand, which direction the Ukrainian state is moving in view of the unification of domestic customs policy. Thus, having chosen the European integration course, Ukraine has embarked on the path of expanding foreign economic ties and deepening cooperation with European countries. Accordingly, the customs policy of Ukraine, based on the legislative and regulatory framework built on European standards and which is designed to regulate legal relations arising between entities when crossing the customs border, gains particular importance.
Customs legislation is very dynamic and constantly unified, as the state needs constant integration with the countries of the European Union and deepening relations with them within free economic zones. In particular, emphasis should be placed on Ukraine’s accession to the World Trade Organization. This fact, as well as the European integration aspirations of Ukraine, limit the sovereignty of Ukrainian legislation in the field of customs policy. After all, the World Trade Organization proclaims a course to reducing barriers in trade and exchange of goods and services between the member states, as well as to elimination of non– tariff methods of regulating international economic relations, and the constant reduction of import tariffs. Thus, Ukraine must adjust its legislative and regulatory framework in the field of customs policy to the standards and requirements of the World Trade Organization and the European Union.
The following main areas of improvement of customs policy were identified: implementation of international standards and requirements for increasing the level of protection of national interests of the state; simplification of customs procedures to reduce the number of abuse in this area; increasing the efficiency of detection and counteraction to negative phenomena in the field of foreign trade; improving the implementation of foreign economic activities and creating optimal conditions for the participants.
Conclusions. Thus, the customs policy in Ukraine has had sufficient regulatory and legislative support in recent decades. At the same time, given Ukraine’s desire to integrate into the European environment, cooperation with the World Trade Organization and other international organizations, it is necessary to increase attention to the regulatory framework of customs relations. Priority of international treaties over domestic Ukrainian legislation indicates the need to unify the legislation of Ukraine and bring it in line with international norms and standards.
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