customs procedures

The relations between Ukraine and Poland represent a long history of partnership and have a great economic importance for both countries. At the present stage, Poland is one of the largest international trade partners of our country. In the history of Ukraine’s foreign trade during 2019— 2020, Poland occupied second place in the structure of domestic exports. Thus, in 2020 the share of exports of Ukrainian goods to Poland was 6.65 %.

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.

The article shows the approaches to the nature of customs procedures in the national legislation, taking into account the provisions of the customs legislation of the European Union and other legal acts of the World Customs Organization. Today it is necessary to implement the EU experience in Ukraine in order to improve the system of customs control and provide a unified coherent mechanism of interaction between customs, tax and other regulatory agencies and economic operators.