Митні органи як суб’єкти адміністрування митних платежів: сучасний стан та перспективи подальшого реформування

The article is devoted to the study of the features of legal regulation of the activities of customs authorities in Ukraine in modern conditions. It is established that the system of customs authorities includes the central executive body that implements the state customs policy, customs offices and customs posts. It is emphasized that the customs authorities are entrusted with the direct implementation of customs affairs, and the main purpose of customs authorities is to create favorable conditions for the development of foreign economic activity, ensure public safety, and protect the customs interests of Ukraine. It is noted that an important aspect of the activities of customs authorities is the administration of customs payments, which is an important component of filling the state budget of Ukraine, as well as a means of regulating foreign economic relations and protecting the national commodity producer. The author analyzed the adopted Law of Ukraine “On Amendments to the Customs Code of Ukraine Regarding the Establishment of Peculiarities of Service in Customs Bodies and Conducting Certification of Officials of Customs Bodies” № 3977-IX, which is aimed at improving the legal foundations of service in customs bodies. The draft Law of Ukraine “On Amendments to the Customs Code of Ukraine Regarding the Assessment of the Efficiency and Effectiveness of the Activities of Customs Bodies” dated 12/25/2024 № 12360 was analyzed, the purpose of which is to introduce a procedure for assessing the efficiency and effectiveness of the activities of customs bodies in order to obtain information on the achievement of the goals of the state customs policy, increase the efficiency and effectiveness of the activities of customs bodies, optimize the processes of making managerial decisions, improve the procedures for customs control and customs clearance of goods moving across the customs border of Ukraine, as well as improve the system and structure of customs bodies. The article considers current problems affecting the regulation of customs payments in Ukraine. The author emphasizes the need for further reform of the customs legislation of Ukraine in the context of the European integration processes taking place in the country, as well as the martial law introduced in Ukraine. The article substantiates the need for further improvement of the activities of customs authorities, as well as reform of customs policy and customs administration in Ukraine.