МИТНІ ПРАВИЛА ДЛЯ ГРОМАДЯН В КОНТЕКСТІ МІЖНАРОДНОГО ТА НАЦІОНАЛЬНОГО ЗАКОНОДАВСТВА

The article is devoted to a comprehensive analysis of customs rules for citizens in the context of international and national legislation. The relevance of the study is due to the need for theoretical and methodological substantiation of customs rules for citizens from the point of view of ensuring economic, social and national security, simplifying customs procedures, adapting to global integration processes and modern digital challenges. The research methodology includes an analysis of regulatory legal acts, a comparative analysis of the two-channel border crossing system, as well as a generalization of proposals for improving customs rules. The article substantiates the reasons for the introduction of customs formalities for citizens, which contribute to ensuring the legal movement of goods, protecting the domestic market, replenishing the state budget and protecting the health of the population. The content and components of customs rules are systematized in accordance with national and international legislation. The author's definition of the concept of “customs rules for citizens” as a legally established procedure for crossing the customs border by individuals, which determines the list of goods permitted or prohibited for movement, the features of their declaration, as well as the conditions for applying privileges or restrictions to ensure national security, economic stability and the protection of public interests, is argued. The essence and objectives of the two-channel system of border crossing by citizens, which combines the simplicity of customs procedures with the transparency of their implementation, are characterized. A comparative characteristic of the “green channel” and “red channel” systems is carried out, their characteristic features are determined. The transformational aspects of customs rules in the context of digitalization, integration processes and support for economic development are determined. The directions for improving customs rules proposed in the study, such as digitalization, adaptability and optimization of customs procedures, should contribute to simplifying border crossing processes, increasing the efficiency of customs control and integrating the state's customs system into the global economic space