THE CUSTOMS SYSTEM OF UKRAINE IN THE CONTEXT OF EUROPEAN INTEGRATION: ADAPTATION TO THE NORMS AND PRACTICES OF THE EUROPEAN UNION
Abstract
The article examines the functioning of the customs system of Ukraine in the context of European integration and identifies the main directions of its adaptation to the norms and practices of the European Union. Particular attention is paid to the role of customs administrations in ensuring the efficient functioning of international trade, implementing state economic policy, and maintaining the security and reliability of international supply chains. The institutional and legal foundations of the EU customs system are analyzed, including the functioning of the European Union Customs Union, the application of the Union Customs Code, and the development of modern digital customs technologies. Special attention is given to trade facilitation mechanisms and the use of risk management systems aimed at improving the efficiency of customs control while simultaneously simplifying international trade procedures. The current state of the customs system of Ukraine is examined in the context of economic transformation and the country’s strategic course toward integration with the European economic space. The research identifies key challenges affecting the effectiveness of customs administration, including insufficient digitalization of customs procedures, the complexity of certain customs formalities, and institutional constraints in the functioning of customs authorities. Based on the analysis of European practices and international experience, the main directions for the modernization of the Ukrainian customs system are substantiated. These include the harmonization of customs legislation with EU law, the development of electronic customs services, the implementation of risk management systems, and the integration of national customs information platforms into European customs information systems. It is concluded that further development of the customs system of Ukraine should focus on institutional modernization, expansion of digital customs technologies, and strengthening cooperation with EU customs administrations. The implementation of these measures will contribute to improving the efficiency of customs administration and facilitating international trade.
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