Recommendations on reformation of the customs system of Ukraine in terms of european integration

Abstract

The actuality of the reformation of the customs system of Ukraine in the conditions of European integration is substantiated. The history of the development of Ukrainian customs authorities has been researched and it is established that at the present stage the national customs system is in the stage of stagnation. The best experience of the construction and functioning of the customs systems of the European states is considered. A core issue that impedes the qualitative development of Ukrainian customs system in the context of European integration is identified and substantiated. Based on the obtained results, a complex of targeted, well-founded recommendations for the reformation of the national customs system was developed. The formulated proposals are practically valuable, since they are intended for representatives of the authorities at different levels during improving customs legislation in accordance with European principles and reforming the customs system of Ukraine taking into account European challenges.