Вплив євроінтеграційних процесів на митне законодавство України

The scientific article examines the impact of European integration processes on the customs legislation of Ukraine, on its adaptation to European standards in the context of fulfilling the obligations stipulated by the Association Agreement with the European Union. It is established that European integration is a key factor that contributes not only to the regulatory harmonization of customs legislation, but also to the modernization of customs procedures, increasing the efficiency of customs administration and ensuring transparency in interaction with business. The stages within which the harmonization of the customs legislation of Ukraine with the law of the European Union takes place are analyzed. It is emphasized that the integration process began back in 1994 with the signing of the Partnership and Cooperation Agreement, which became the basis for the development of relations between Ukraine and the European Union. However, the Association Agreement between Ukraine and the European Union of 2014 acquired particular importance for the customs sphere of Ukraine. It is studied that the integration of Ukrainian customs legislation into the European customs space involves not only amendments to national legislation, but also the transformation of customs procedures, including, among other things, the introduction of new technological systems, such as the New Computerized Transit System and the Customs Declaration System. The emphasis is on the need within the framework of domestic law and state formation not only to adapt customs legislation, but also to create an appropriate institutional and technical basis capable of ensuring the effective implementation of EU requirements. An important step is the development of a new Customs Code, which should become the basis for effective integration into the European customs system. In parallel with legislative changes, institutional reforms are being carried out in Ukraine aimed at increasing the efficiency of customs authorities, ensuring their transparency and combating corruption. The challenges that Ukraine faces during the harmonization of customs legislation are considered, technical, institutional and political difficulties. One of the main challenges is the lack of resources to create the necessary infrastructure and ensure the effective implementation of new systems. In addition, corruption risks remain, which is a significant problem for the customs sector. It has been established that reforms aimed at harmonizing Ukraine’s customs legislation with EU law are of great importance for the development of Ukraine’s foreign trade, increasing its competitiveness in the European market and ensuring integration into the EU single economic space.