MONITORING THE PERFORMANCE AND EFFICIENCY OF CUSTOMS CONTROL IN UKRAINE
Authors: DUBOVYK O.Yu. 
Published: July 2024

Topicality. Ukraine is integrating into the global economic space and is an active participant in regional cooperation. This requires the abolition of certain restrictions on the free movement of goods. Customs control has a special place in this process. Advanced forms and methods of customs control, as well as measures to increase their performance and efficiency, ensure timely detection, prevention, disclosure and termination of offenses, as well as additional receipt of customs payments to the budget with the gradual introduction of European customs norms into the practice of our state.Aim and tasks. To analyze the performance and efficiency of customs control in Ukraine in order to substantiate the vectors for their further improvement.Materials and methods. Legislative and normative documentation, statistical data of the State Customs Service of Ukraine, legislative acts of the state authorities of Ukraine were used in the research process. General scientific and special methods of scientific knowledge, methods of generalization, analysis and synthesis, observation, comparison, grouping are applied - in the study of the categorical and conceptual apparatus of customs control, assessment of the performance and efficiency of control measures in the customs sphere.Research results. The choice of forms and methods of customs control depends on the goals set by the customs authorities for the management of customs risks from the implementation of foreign economic activities. Customs control can be effective, but not effective, if resources disproportionate to the achieved effect were spent to achieve the goals. The analysis of the customs audit in Ukraine proved that the main violations of the customs legislation related to the illegal receipt of tax benefits, violation of the requirements of the rules for the classification of goods in accordance with the UCT of the Foreign Trade and unreliable declaration of the customs value of goods. Today, due to the state of war, the emphasis in the work has been shifted to the organization of explanatory work by the customs, the provision of consultations on the practical application of certain norms of legislation on customs matters, and the conduct of a campaign of voluntary payment to the budget of customs payments in connection with the established signs of violation of the customs legislation. In most foreign practices, the customs audit is carried out by conducting a post-audit. This results in speeding up customs formalities and simplifying customs procedures, maintaining a balance between promoting international trade and effective customs control. On the basis of the analysis of the efficiency of the work of regional customs, the problems of their functioning have been identified according to a number of indicators, which indicates the need to focus on these areas during customs control.Conclusion. Prospective directions for increasing the performance and efficiency of customs control in Ukraine are:- increasing the effectiveness of customs audit and post-customs control;- increasing the effectiveness of control over the legality of the application of exemptions from payment of customs payments and the use of goods for their final destination, which will contribute to the increase of customs payments to the State Budget;- introduction of European practices in the field of customs control in Ukraine by building modern, flexible, reliable, service-oriented information and communication systems.Single indicators of performance and efficiency of customs control, which will be coordinated with the customs legislation of the EU member states, are required for further development and publication. They should reflect not only the quantitative indicators of additional revenues of customs payments to the budget, but also indirectly take into account the quality of changes taking place in the customs administration, due to the growth of international trade volumes, the activation of foreign economic activity.