Митна політика України на шляху до європейських стандартів: ключові аспекти

The maximum approximation of the customs policy of Ukraine to the standards of the European Union (hereinafter – the EU) today is one of the key directions of European integration of our state. This process aims to harmonize customs legislation, customs procedures and instruments with European standards, which will bring a number of important advantages for Ukraine. Customs issues play a key role in the process of Ukraine’s economic integration with the EU. Effective customs policy of Ukraine, which is as close as possible to European standards, contributes to: simplification of customs formalities and barriers to trade with EU countries; creates a more favorable investment climate; increases the competitiveness of the Ukrainian economy; increases the level of transparency and efficiency of customs services. The main international legal document regulating the process of approximation of Ukraine’s customs policy to EU standards is the Association Agreement between Ukraine and the EU. This fundamental document provides for a substantial deep and comprehensive free trade area, as well as defines a common framework for cooperation between Ukraine and the EU, including approximation of customs legislation. The main components of approximation of the customs policy of Ukraine to European standards include: legislative harmonization, including bringing the national customs legislation in line with the EU legislation; institutional reforms, which include the reorganization of the customs service in order to increase its efficiency and transparency; creation of modern information systems and electronic document management; control over compliance with customs legislation, including the fight against smuggling and counterfeiting; applying a risk-based approach to customs control; cooperation with the EU, including participation in joint projects and programs for the development of the customs service. Today, the main problems that arise on the way of maximum approximation of Ukraine’s customs policy to EU standards are: insufficient funding for the modernization of customs infrastructure; corruption in the customs sphere and the lack of a sufficient number of qualified personnel. The best ways to solve the problems of the maximum approximation of Ukraine’s customs policy to EU standards may be: strengthening international technical assistance from the EU countries to reform the customs service of Ukraine; anti-corruption measures and investment in human resources development.