Modern customs strategy of Ukraine: transformation for economic security and European integration

This study thoroughly examines the customs doctrine as a strategic guideline for developing Ukraine’s customs system amid global economic transformations. The research provides theoretical and methodological foundations for understanding how the customs doctrine relates to customs policy, paradigm, and security. The analysis establishes that the customs doctrine represents a fundamental theoretical framework of principles and provisions that shapes the strategic vision for customs development and holds a strategic position in the customs regulation system. Research indicates that while customs doctrine and policy are related concepts, they serve distinct functions within a clear hierarchy: doctrine determines strategic objectives (“what and why”), while policy outlines implementation approaches (“how”). The study traces the historical evolution of customs relations in Ukraine, identifying a shift from strict regulatory approaches toward providing greater discretion to participants in customs legal relations. It argues for transforming Ukraine’s customs paradigm from a control-fiscal model to a service-security framework that better aligns with European integration goals and globalization challenges. The research examines the relationship between customs doctrine and customs security, determining that security represents both a key objective facilitated by customs doctrine and a practical measure of its implementation effectiveness. As European integration processes intensify, Ukraine’s successful integration into the European customs space depends significantly on adapting Ukrainian customs legislation to EU customs law based on modern customs doctrine principles. The study emphasizes finding balance between maintaining stable conceptual foundations in customs doctrine while preserving enough flexibility to adapt to emerging economic realities and technological innovations – a critical factor for the effective development of Ukraine’s customs system in today’s globalized environment.