FEATURES OF THE IMPLEMENTATION OF STATE CUSTOMS POLICY IN UKRAINE UNDER CURRENT CONDITIONS

Abstract

Abstract. It is well known that the intensification of state regulation of foreign economic activity in general and customs regulation in particular at the current stage of trade relations are gaining more and more importance in the conditions of global competition and protection of national economic interests. The customs system is an important lever for maintaining balance and creating the most favorable conditions for the development of the economy in social production. The article deals with the significance of the state's customs policy in modern conditions to ensure the protection of national producers and the formation of a common European space, as well as the peculiarities of the implementation of the state customs policy of Ukraine in the conditions of martial law. In particular, the measures taken by the state in the sphere of regulation of foreign economic relations since the beginning of the full-scale invasion of the Russian Federation on the territory of Ukraine have been analyzed. It is noted that the essence of the state customs policy should be considered not as a theoretical category separated from practice, but as a constituent element of the system of state management of foreign trade. Despite the hostilities on the territory of Ukraine, provoked by the Russian full-scale armed invasion, the customs authorities of Ukraine continue to work. At the legislative level, a significant number of normative legal acts have been adopted, which not only simplify the procedure for customs clearance of goods and vehicles, but also provide certain benefits for importers. The influence of the state in regulating the relations that arise between it and legal entities and individuals in the process of moving goods and vehicles across the customs border is determined. The essence of state customs policy is revealed as a direction of state policy that has a financial nature and is aimed at regulating social relations that arise in the process of moving goods across the customs border. The purpose, as well as the methods and ways of functioning of the customs policy of the state, are defined. The implementation of the priority directions of the customs policy of the state, which provides for the further development of institutions of foreign economic activity, is outlined. The main work in improving the customs policy should be aimed at optimizing the customs tariff by reducing the tax burden on various categories of goods, the import of which is economically impractical.