Today, more and more companies focus on problems in customs clearance of products crossing the border during the implementation of export-import activities. In the context of European and Euro- Atlantic integration, which promote the accession of Ukrainian enterprises to the single European market, one of the priority tasks is the urgent solution of existing problems in the customs sphere. After all, one of the integral stages of Ukraine’s economic integration into the European Union is the successful accession of customs authorities to the Customs Union through harmonization of customs procedures with European norms, introduction of common customs principles and permanent improvement of customs activities on the basis of progressive customs instruments.
The results of the survey of domestic exporters and importers that was conducted by the Institute for Economic Research and Policy Consulting indicated the following key problems in the work of Ukrainian customs authorities: insufficient quality of customs legislation; low level of transparency and openness of customs authorities; corruption and bribery among customs officers; intentional overstatement of the customs value of goods; low level of quality of technical support of customs authorities; low level of qualification of customs officers; frequent changes in the organizational management structure of customs authorities and their management; burdensome fiscal function of customs authorities.
The identified problems in the work of customs authorities of Ukraine in the context of European and Euro-Atlantic integration made it possible to identify priority directions for improving customs procedures: increasing efficiency, transparency and non-discrimination of customs procedures for export-import operations, reducing the cost of customs clearance for export-import, absolute harmonization of domestic customs legislation with European norms, unification of customs procedures with European customs practices in export-import operations, reduction of bureaucracy of customs procedures in export-import operations, optimization of customs payments in export-import operations, etc. The implementation of these directions of improvement of customs procedures in the export-import operations should take place with the use of specific urgent customs instruments, which will promptly solve the existing urgent problems in the work of customs authorities.
- Uhoda pro asotsiatsiiu mizh Ukrainoiu, z odniiei storony, ta Yevropeiskym Soiuzom, Yevropeiskym spivtovarystvom z atomnoi enerhii i yikhnimy derzhavamy-chlenamy, z inshoi storony, ratyfikovana Zakonom Ukrainy №1678-VII vid 16.09.2014 r. [Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, ratified by the Law of Ukraine №1678-VII of 16.09.2014]. Retrieved from: https://zakon.rada.gov.ua/laws/show/984_011#Text (accessed 20.03.2021).
- Khartiia pro osoblyve partnerstvo mizh Ukrainoiu ta Orhanizatsiieiu Pivnichno-Atlantychnoho dohovoru vid 09.07.1997 r. [Charter on a special partnership between Ukraine and the North Atlantic Treaty Organization of 09.07.1997]. Retrieved from: https://zakon.rada.gov.ua/laws/show/994_002#Text (accessed 21.03.2021).
- Analitychnyi zvit za rezultatamy piatoi khvyli shchorichnoho opytuvannia ukrainskykh importeriv ta eksporteriv Instytutu ekonomichnykh doslidzhen ta politychnykh konsultatsii «Sproshchennia protsedur torhivli v Ukraini: otsinky ta ochikuvannia biznesu 2020» [Analytical report on the results of the fifth wave of the annual survey of Ukrainian importers and exporters of the Institute for Economic Research and Policy Consulting "Simplification of trade procedures in Ukraine: assessments and expectations of business 2020"]. Retrieved from: http://www.ier.com.ua/files/Public_events/2021/2021_FTC_survey_full_report_FINAL.pdf (accessed 29.03.2021).
- The official site of the International Rating of the World Bank «Doing Business». Retrieved from: http://www.doingbusiness.org/ (accessed 25.03.2021).
- The official site of the International Rating of the World Bank «Logistics Performance Index». Retrieved from: https://lpi.worldbank.org/ (accessed 12.03.2021).
- The Report of the World Economic Forum and the Global Alliance «The Global Enabling Trade Report 2016». Retrieved from: http://reports.weforum.org/global-enabling-trade-report-2016/#topic=data (accessed 15.03.2021).
- Annual Report of the The World Customs Organization 2019-2020. Retrieved from: http://www.wcoomd.org/-/media/wco/public/global/pdf/media/annual-reports/annual_report_2019_2020_en.pdf (accessed 26.03.2021).
- The European Parliament and of the Council Regulation (EU) No 952/2013 of 9 October 2013 laying down the Union Customs Code. Retrieved from: https://eur-lex.europa.eu/legal- content/EN/TXT/PDF/?uri=CELEX:32013R0952&rid=1 (accessed 20.03.2021).
- Melnyk, O.H., Adamiv, M.Ye. & Todoshchuk, A.V. (2018). Reformuvannia mytnoi systemy Ukrainy v umovakh yevropeiskoi intehratsii [Reforming the customs system of Ukraine in the context of European integration]. Lviv: Miski informatsiini systemy.
- Yuzhanina Nina (2021). Shcho Verkhovna Rada zbyraietsia reformuvaty v ukrainskii mytnytsi? [What is the Verkhovna Rada going to reform in Ukrainian customs?] Ekonomichna pravda. Retrieved from: https://www.epravda.com.ua/columns/2021/02/23/671285/ (accessed 28.03.2021).