Новації у митному законодавстві України

Taking into account the nature of new threats to the economic security of the state in accordance with the provisions of international agreements and conventions, customs administrations are developing modern tools for detecting cases of violation of domestic customs legislation. One such tool is the implementation of post-customs control measures, which have become widespread in the world’s leading countries. It is the introduction of elements of post-customs control in the domestic regulatory field that becomes especially relevant. Generalization of domestic practice of post-customs control procedures, as well as substantiation of expediency of making amendments to the Customs Code of Ukraine on introduction of post-customs control instruments into domestic customs legislation. This study is based on the concept of balancing the interests of the state and foreign economic activity to ensure national security and simplify customs control procedures. The following methods are the methodological basis of the study, namely: abstract and logical, synthesis and analysis, deduction and induction. One of the topical issues in the field of state customs in Ukraine is the approximation of customs legislation to the provisions of international conventions and agreements, as well as, in the context of further European integration aspirations, harmonization of domestic instruments of customs control with European. It should be noted that in 2016 a number of normative documents came into force in the European Union, which significantly changed the approaches to the implementation of customs control procedures and the procedure for providing simplifications to economic operators. In particular, the EU Customs Code provides for the active use of post-release control instruments, which is one of the components of the system of simplification for economic operators. In Ukraine, despite the regulatory framework for post-release controls, this form of customs control is not fully operational and the efficiency of the State Customs Service’s customs audit units is low. The purpose of the study is to generalize the domestic practice of post-customs control procedures, as well as to justify the feasibility of amending the Customs Code of Ukraine to introduce post-customs control instruments in domestic customs legislation. The authors analyzed the EU normative documents, which provide for the use of customs control instruments after release in the context of amendments to the Customs Code of Ukraine. The authors noted that in order to further approximate the rules of domestic customs legislation to European, ensure proper control over economic entities with minimal interference in their foreign economic activity, it is advisable to adopt these amendments to the Customs Code of Ukraine in the context of post-customs control; also development of organizational and administrative measures on the possibility of its application by customs officials of the State Customs Service of Ukraine.