Prerogatives of Ukraine's customs policy

The subject of the study is the prerogatives of the customs policy of Ukraine.The purpose of the study is to determine the main directions of improving the customs policy ofUkraine.Research methods. The article uses the dialectical method of scientific knowledge, the method ofanalysis and synthesis, the comparative method, and the method of data generalization.Results of the work. The article examines the foundations of the customs policy of Ukraine. Theprerogatives of the customs policy of Ukraine in general and in accordance with the current legislationof Ukraine are determined. The criteria for the effectiveness of the implementation of customs policyin Ukraine are outlined.Conclusions. The prerogatives of the customs policy of Ukraine cover a wide range of powers aimedat ensuring the economic security of the state, regulating foreign economic activity and replenishingthe state budget. Important among them are the establishment of duties, tariffs and other measuresof non–tariff regulation, in particular, quotas, licensing and certification of goods moving acrossthe customs border. Customs policy determines the procedure for customs control and customsclearance, including methods for assessing the customs value of goods and collecting customspayments. An important prerogative is the fight against customs offenses, smuggling and violationsof customs rules. This involves conducting customs inspections, investigations and applying sanctionsto violators. The state reserves the right to determine strategic directions for the development ofcustoms affairs, to carry out international cooperation in the customs sphere, and to introduceinformation technologies to automate customs procedures. The implementation of these prerogativescontributes to the stability and predictability of Ukraine’s foreign economic activity.