THE MODERN PRIORITIES FOR THE DEVELOPMENT OF CUSTOMS CONTROL AND CUSTOMS CLEARANCE IN UKRAINE
Authors: BONDARENKO Yevhen , UHRYN Volodymyr 
Published: February 2025

Introduction. In the modern transformational period and in conditions when external and internal threats require prompt response from Ukraine in order to increase the level of fiscal security of the state, one of the leading roles is given to the customs policy of effective implementation of customs clearance and customs control. The implementation of measures to optimize and modernize the customs control system is important in order to enable the customs authorities to exert a tremendous influence on the protection and development of the economy.

The importance of financial security is growing significantly in modern conditions of the influence of globalization on national states, the development of world trade, the complication of international relations, which leads to the adjustment and rethinking of the functions of the state with an emphasis on identifying external threats with further development of measures to reduce their negative impact. It is expedient to implement this by forming and using effective counter-controversial mechanisms for leveling these threats, one of which is the customs control mechanism.

The purpose of the article is to determine the theoretical, institutional and practical foundations of the formation of the customs policy of the state in the direction of improving customs control and registration, taking into account the modern realities of the development of Ukraine.

Results. Current aspects of the customs policy of Ukraine in the conditions of activation of the European integration processes are studied. It has been established that an important role in ensuring the fiscal security of the state is played by customs control and customs clearance of goods and vehicles. The essential determinants of customs control and methods of its implementation in Ukrainian and foreign practice are determined. Attention is paid to the organizational and legal principles of the implementation of the control function by the State Customs Service of Ukraine in cooperation with other fiscal and law enforcement bodies. The importance of optimization and modernization of customs control in Ukraine, taking into account the trends of digitalization of the customs space, was emphasized. The priority directions for the development of customs control in Ukraine have been determined, which are based on the strategic guidelines for the development of the State Customs Service and take into account the global specifications of customs control, audit, and risk management. Such a context is relevant in terms of countering threats to Ukraine’s national security, as well as important in building up the financial potential of the state to ensure the socio-economic development of the state.

Perspectives. In further scientific work, considerable attention will be paid to the study of theoretical and methodological aspects of the impact of the implementation of the control and fiscal function of the State Customs Service of Ukraine on the formation of resources of the State Budget of Ukraine in the conditions of counteraction to the latest risks and threats.