CUSTOMS REFORM: MAIN PRINCIPLES, CHALLENGES AND TASKS IN CURRENT CONDITIONS

Abstract

This article analyzes the functioning and development of the customs system in Ukraine in the contemporary environment. It examines the principles guiding the evolution of the powers of customs control authorities, including their designated tasks and their role under modern conditions. The study reviews recent legislative acts adopted by the Verkhovna Rada of Ukraine, emphasizing the significance of national legislation in introducing new standards for customs formalities and control for goods and vehicles crossing the customs border. Principles for improving customs policy and coordinating its implementation are considered, with the aim of achieving greater transparency and simplicity in border crossing procedures for goods and vehicles. The article demonstrates the importance of foundational principles in customs policy, such as publicity and public access to the results of customs authorities’ work, information on customs rule violations, and the imposition of penalties under current legislation. In light of global economic changes and the growth of cross-border cooperation, directions for improving the customs system are proposed. These aim to increase the efficiency and transparency of customs formalities and control processes. Ultimately, the research is conducted to develop practical strategies and mechanisms that can improve the coordination of customs authorities and help prevent customs violations.