Boreіko Nataliіa, Candidate of Sciences (Economics), Senior Researcher of the Department of Tax and Customs Audit Development, Research Institute of Fiscal Policy, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0001-5808-4823
e-mail: boreyko.nat@gmail.com

Paranytsia Serhii, Candidate of Law, Associate Professor, Professor of the Department of Specialty and Professional Training, University of State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0001-7907-1220
e-mail: paranytsya@ukr.net

Ensuring Customs Security in the Activities of Customs Authorities

Abstract. Introduction. One of the aspects of ensuring the customs security of the state is to create an effective management system for this process. The article analyzes the main problems of modernization of the domestic customs system, assesses the activities of customs security of Ukraine, as well as considers the main models of customs activities in the modern world. Particular attention is paid to the possibilities of applying foreign experience in Ukraine in the context of the reforms of the customs administration system. The essence of such concepts as customs security of the state of Ukraine is defined.

Purpose. Expanding cooperation with international economic and financial institutions, common interests of Ukraine and other states in solving many problems in the field of international security, including countering the proliferation of weapons of mass destruction, combating international terrorism and drug trafficking, acute environmental problems, including in the field of nuclear and radiation safety, led to the emergence of new tasks, in the solution of which the customs authorities of Ukraine should participate and which determine their further institutional development. round.

Conclusions. Based on the above, it can be stated that modern realities dictate the need to concentrate the efforts of customs authorities to prevent and detect violations of customs legislation of economic orientation, careful analysis of the causes and conditions of their implementation, taking appropriate legal, organizational, logistical and financial measures, aimed at decriminalizing foreign economic activity.

An important area is the implementation of measures that will include customs statistics in a single state information and statistical resource of Ukraine. Within the specified directions of development of customs bodies of Ukraine it is necessary to carry out division of work with document circulation and with a commodity flow proceeding from the international practice, in combination with the preliminary informing and electronic declaration which should provide acceleration of customs procedures, and also to provide control over the information on goods. volume.

The high level of quality of these customs procedures will be ensured through the application of a quality management system for each individual customs transaction. Comprehensive implementation of the proposed areas of development of customs authorities of Ukraine will form a modern system of ensuring the interests of the state in the field of customs, to effectively combat threats to national security, solve socio-economic problems, create favorable conditions for trade communities, individuals and legal entities.

Results. When developing the customs authorities of Ukraine, taking into account economic transformations and international regulatory practice in the field of customs, it is necessary to take into account the peculiarities of Ukraine’s location – a significant length of the state border, as well as its lack of technical equipment at checkpoints, the need for cooperation in border states directly bordering Ukraine.

Keywords: customs security of the state; customs administration; standard; efficiency; the principle of “single window”; single customs spac;, single economic spac;, economic integration.

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