The Conceptions of Customs Duty and the Customs System as an Insrument of Protectionism

The article discusses the main conceptions of customs duty and the customs system as instruments of economic protectionism, which play a key role in shaping and implementing the foreign economic policy of the State. The author examines the historical development of customs instruments, their classification, and application in various countries, including Ukraine, the European Union, the USA, China, and Canada. Special attention is given to the analysis of tariff and non-tariff barriers used to protect national production, stimulate the localization of production, and regulate foreign trade in the context of globalization. The study uses a comparative approach that highlights the peculiarities of the protectionist strategies of Ukraine and the EU, as well as assesses the efficiency of existing customs measures in the context of international obligations and internal economic challenges. The stages of customs reform in Ukraine have been analyzed, along with the issues of automation and the fight against corruption in the customs system, as well as the impact of customs duties on the State budget revenue. The author also illuminates modern trends and challenges, particularly the role of the Authorized Economic Operator (AEO) program, the implementation of digital risk management systems, and the significance of a balanced customs policy in ensuring the competitiveness of the national economy. Emphasis is placed on the necessity of flexible models of protectionism that combine protective measures with export support and the development of strategic sectors. The conclusions of the article are of practical significance for shaping an effective customs policy in Ukraine, which will contribute to enhancing the level of integration into the European and global trade space, strengthening national security, and ensuring stable economic development.