"TAX FREE" IN CUSTOMS LAW: INTERNATIONAL LEGAL EXPERIENCE AND ECONOMIC CONSEQUENCES

Relevance. Global processes of internationalisation of the world economy lead to increased interdependence of national economies and convergence of mechanisms and instruments used to achieve various economic goals. These goals include sustainable and uniform economic growth, increased employment, stabilisation of monetary circulation and exchange rates, improvement of the welfare and quality of life of citizens, intensification of Ukraine's participation in international integration processes, strengthening cooperation with foreign strategic partners, attraction of foreign investments into Ukraine’s economy, and ensuring national security in the context of military aggression. Therefore, this study focuses on the analysis of international experience of using the concept of "Tax Free" in customs law. The article analyses the functioning of duty-free and tax-free zones in Ukraine, compares them with other countries of the world, and studies the impact of these processes on international security and economic growth. The purpose of the study is to analyse the international experience of "Tax Free" regulation in customs law and its impact on the economic situation in the country. The research methodology includes such methods as comparative analysis, forecasting methods, logical methods and the case study method. Conclusions. The paper examines various aspects of their activities, differences in status depending on the location, and regulation through a number of documents. The authors consider the problems faced by such stores in the international travel retail system, security and sanctions issues, their impact on the economy, and propose specific ways to solve them. The article also analyses the effectiveness of "Tax Free" programmes and their impact on the economy and international trade. Particular attention is paid to the aspects of security, national and environmental safety, as well as sanctions and international legal liability. The analysis of international experience in the use of "Tax Free" in customs law shows that this tool has significant potential to stimulate international trade and economic development. The "Tax Free" programmes in different countries help to attract foreign tourists, stimulate exports of goods, and increase consumer spending. However, there are also certain problems associated with the use of "Tax Free", such as loss of revenue for the budget and the potential for abuse of the system. Solving these problems requires careful analysis and implementation of effective control and regulation measures.