CUSTOMS POLICY OF UKRAINE UNDER MARTIAL LAW

Abstract

The article is concerned with studying the problems of risk management in the process of development of the customs system and assessing the impact of external threats on foreign economic activity. A special attention is paid to the analysis of the impact of changes in approaches to customs formalities on minimising external risks. The period under analysis covers 2021-2024. This time period is characterised by significant fluctuations in customs revenues, reflecting various trends. The purpose of the research is to study and analyse the customs policy of Ukraine under martial law, as well as to develop practical recommendations for its improvement, taking into consideration the current challenges and needs of the economy. In accordance with this goal, the main tasks aimed at achieving it are as follows: to study the essence, principles and main objectives of the State's customs policy; to assess the current customs system and its effectiveness in ensuring national security and economic development during martial law; to analyse the impact of martial law on trade relations with other countries and export-import operations, including restrictions and blockades; to consider the changes in the customs sector as a result of the martial law, in particular, changes in customs tariffs, procedures and control; to provide statistics on changes in the amount of revenues from customs payments to the State Budget of Ukraine; to provide proposals for improving the efficiency of the customs system in the crisis and post-crisis periods. During martial law, the development and implementation of an effective customs policy of Ukraine is of particular importance. This is due to the need to carry out a set of tasks covering security, financial, economic, social and other spheres of life of Ukrainian society. The martial law dictates the need for a prompt response to a wide range of issues related to the import and export of goods, customs control and inspection, customs declaration, tariff regulation, etc. At the same time, today's challenges require strengthening of customs security measures and reorientation of priorities in the implementation of the main tasks of the state customs policy. An important task of the State Customs Service of Ukraine today is to optimise the algorithms of customs procedures.