Customs regulation in Ukraine
In today's context, protecting Ukraine's economic interests is an important task for Ukraine. Ensuring the principles of legality, transparency and professionalism in the customs field is the basis for building a fair and open state policy to create favorable conditions for economic growth. The urgency of the problem of customs regulation is conditioned by the political, legal, social and economic transformations taking place in Ukraine. There is no doubt that the development of customs policy depends directly on the level of economic culture in the country as a whole. In current paper we describe general characteristics and goals of foreign economic activity of Ukraine as basis for customs regulation, discuss the essence of customs regulation and policy, legislative framework for customs regulation in Ukraine, possible ways to improve customs regulations and procedures in Ukraine and consider current state of convergence of customs regulation of Ukraine and EU. We stress the importance of the improvement of customs regulation in the following areas: automation of customs procedure, improvement of availability of information, time frame for customs authorization, preventing and fighting corruption, anticorruption instruments, fighting with smuggling and customs offences.
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