Harmonization of the legislation of Ukraine regarding the administration of customs payments with the law of the European Union

The article is devoted to the study of the features of harmonization of Ukrainian legislation on customs administration with European Union law (hereinafter referred to as the EU). It is established that Ukraine, as a state that has concluded an Association Agreement with the EU and has also received the status of a candidate for EU membership, faces the task of harmonizing its national legislation with EU law as soon as possible. Of particular importance in this context are the norms of customs administration and their coordination with the EU Customs Code and other EU regulatory acts. The article substantiates the need for further improvement of tax and customs legislation, amendments to the current legislation of Ukraine. An analysis of current regulatory legal acts in the customs sphere, as well as doctrinal developments of scientists on the harmonization of Ukrainian legislation with EU law, is carried out. Various approaches to solving urgent problems of customs administration in the modern conditions of European integration are presented. The author analyzed the provisions of the National Program for Adapting Ukrainian Legislation to EU Legislation, the Budget Declaration for 2025-2027, the National Revenue Strategy until 2030, the Long-Term National Strategic Plan for Digital Development, Digital Transformation and Digitalization of the State Customs Service of Ukraine, the Law of Ukraine “On Amendments to the Civil Code of Ukraine Regarding the Implementation of Certain Provisions of the Customs Code of the European Union” No. 3926-IX and the directions for harmonizing Ukrainian customs legislation with EU legislation enshrined in them. The author noted the insufficient practical implementation of European practices introduced in Ukraine in the field of customs control and customs procedures under martial law, the incomplete harmonization of Ukrainian national legislation with EU customs legislation, which hinders European integration and accession to the EU. The article examines current problems of customs payment administration in Ukraine and emphasizes the need for further reform of Ukrainian customs legislation in the context of European integration processes taking place in the country.