• Viktor Kryvitskii
Keywords: customs control, fiscal security of the state, vectors for customs control improvement, customs code of Ukraine, customs post-audit


At the present stage of social and economic development Ukraine faces an important task: to ensure the effectiveness of customs control in order to minimize the risks and threats to the fiscal security of the state. The urgency to study possible ways of improving customs control in Ukraine is due to new socio-economic realities associated with the entry into force of the Agreement on Association of Ukraine with the European Union and military aggression in the east of the country, which pose a threat to Ukraine's fiscal security.
The aim of the article is to formulate vectors for customs control improvement in Ukraine in order to strengthen the fiscal security of the state.
The article substantiates that the process of ensuring the fiscal security of the state in addition to fiscal measures involves the application of regulatory fiscal policy instruments. It was revealed that the main vectors for improving customs control should strengthen the fiscal security of Ukraine, and must be concentrated on increasing fiscal revenues to the budget, protecting the domestic market from poor quality imports (imports of goods and items that could harm the life and health of citizens), preventing the export of strategically important goods from Ukraine.
The author formulates a classification of vectors for improving customs control in Ukraine as a tool for fiscal security, defines the key forms and methods for. The main criteria influencing the vectors of customs control improvement are: subjects of foreign economic activity, the direction of goods movement, the degree of conduct, individual customs formalities, forms of customs control and modes of transport, by which the goods cross the customs border.
It is proposed to improve the legislation by introducing the authorized economic operator in Ukraine; to consolidate in the Customs Code of Ukraine the division of customs control depending on the stage of conducting on preliminary, current and next, or post-audit. In order to define a reliable customs values of goods, the author substantiates the establishing of a separate center for monitoring price policy for the main groups of goods and development of a software product for the purpose of determining the code of the product according to its characteristics and description, in accordance with the standard. It is proposed to intensify the information campaign on legalization of business related to foreign economic activity in Ukraine. In the conditions of simplified border and customs control the author proves the expediency to intensify the work of the cynological service in Ukraine, which will make it possible to reduce the volume of drugs and tobacco products smuggling and improve the quality of customs officers psychological training, which in turn will allow the use additional customs control methods to detect the violators of customs legislation.