The Experience of International Organizations in Promoting the Development of Customs Authorities: a Projection on Ukraine
Authors:   Lviv Polytechnic National University, Adamiv M. Y. , Kots I. I. ,   Lviv Polytechnic National University
Published: December 2020

The article is concerned with researching the experience of reputable international organizations on promoting the development and improvement of the work of customs authorities on the example of Ukraine. It is substantiated that the customs authorities of the country play an important functional role not only on the State, but also on the global level, participating in the formation of international security, intensification of foreign trade, development of the world economy, protection of the world’s population from dangerous and substandard products. Thus, ensuring the effective functioning of national customs systems is included in the list of priority tasks not only of the authorities of individual countries, but also of leading international organizations. The integrated efforts of authorized agents at both the State-based and the international levels to develop and improve the work of customs authorities are represented by the international customs cooperation. The research was based on a thorough study of the peculiarities of international cooperation between customs authorities around the world and, in particular, Ukraine. It was determined that in the conditions of functioning of the customs authorities of Ukraine in the structure of the State Fiscal Service, international cooperation remained at a fairly low level of development. Thus, the relevance of activation of the development of interaction between the customs authorities of Ukraine and the international organizations in order to successfully reform the national customs system as an independent authority is substantiated. On the basis of the results obtained, it is identified that today the key international organizations that actively contribute to the functioning and development of customs authorities are the following: the World Customs Organization, the Organization for Democracy and Economic Development, the European Bureau for Combating Fraud, the World Trade Organization. A comprehensive and thorough analysis of the activities of selected international organizations in the context of facilitating the development of customs authorities, including the example of Ukraine, was carried out. On the basis of examining the specialized materials and practices of international cooperation of customs authorities, it is determined that the activities of certain international organizations are directed to: support of work and solving problems of customs authorities in various spheres; providing technical, informational, consulting or financial assistance; improvement of implementation of certain customs operations; introduction of progressive customs instruments and technologies; exchange of best customs practices and experience; creation of a single customs environment by unification of customs rules and principles, etc. It is substantiated that an effective, permanent and mutually beneficial cooperation of the State authorities, including customs authorities, with leading international organizations is a powerful instrument for the development and improvement of the functioning of the national customs system in order to ensure the successful implementation of priority goals at both the national and the international levels. The results of the research can be used by representatives of customs authorities as a systematized informational base for the establishment and further development of cooperation with the major international organizations.