Customs policy of Ukraine during the armed aggression of the rf

Abstract

Introduction. After introduction of martial law, the State Customs Service works 24/7 and performs its tasks. At the legislative level, a significant number of normative legal acts have been adopted, which not only simplify the procedure for customs clearance of goods and vehicles, but also provide certain benefits for importers. These measures are aimed at providing the population and the Armed Forces of Ukraine with everything necessary during the war.

Problem. Under martial law, customs procedures for the customs clearance of goods have been changed, which were mainly related to the simplifi­cation of the procedure for importing certain types of goods. In particular, the customs clearance of humanitarian aid cargoes has been simplified, changes have been made to the taxation of passenger cars, motor gasoline and diesel fuel, provision of the Armed Forces of Ukraine with everything necessary during the war, etc. This requires detailed analysis and study.

The aim of the article is to study and systematize information on the specifics of customs affairs under martial law.

Methods. The information base contains scientific publications of domestic scientists, normative legal and legislative framework of Ukraine. The methods of analysis and synthesis, scientific generaliza­tion and comparison are used.

Results. The activities of customs authorities in ensuring the implementation of customs policy in the conditions of martial law are analyzed. An analysis of export-import trends in Ukraine was carried out. Legislative innovations related to simplification of customs procedures, reduction of time standards for customs formalities and prompt implementation of customs clearance of various groups of goods are characterized. Proposals have been developed to improve the activities of the Ukrainian customs.

Conclusions. Customs authorities need to strengthen cooperation with authorities and businesses in order to eliminate bottlenecks. The work of the Ukrainian customs must be synchronized with the customs administrations of the EU countries, which will make it possible to speed up the passage of goods across the borders and promote international trade as much as possible.