ANALYSIS OF THE NECESSITY OF CHANGING THE CONDITIONS OF DOMESTIC CUSTOMS REGULATION AND THEIR IMPACT ON THE ECONOMY OF UKRAINE

Abstract

The article explores the current state of customs regulation in Ukraine, identifies the factors influencing its development, reveals the main problems of customs regulation and directions for its improvement, as well as characterizes the impact of customs regulation on Ukraine’s economy. The study of customs regulation made it possible to identify the problems of the Ukrainian customs system, thereby focusing on the adaptation of domestic customs regulation to European standards, which will be an important step toward Ukraine’s economic development and improving the performance of customs authorities through the adoption of international experience. In the context of customs regulation analysis, special attention was paid to the transparency of customs operations, bureaucratic procedures, the use of necessary tools in the fight against smuggling, the competence and professionalism of customs authorities, their interaction with business entities, and the quality of customs responses to business inquiries. The study showed that the main problems of customs regulation include corruption, complexity of customs procedures and the need for their simplification, excessive bureaucracy, inefficient automation of customs procedures, and poor-quality measures against smuggling. Excessive bureaucracy in customs control slows down the clearance process and creates additional obstacles for business, leading to reluctance to engage with customs regulation and a decrease in state budget revenues. Thus, the article proposes a model for improving customs regulation, which includes the digitalization of customs procedures, automation of processes, and the creation of a unified electronic registry of customs procedures to ensure transparency for business entities. The implementation of the recommended measures will contribute to increasing the efficiency of customs administration, growth of customs revenues and duties, building trust in customs authorities, and enhancing investment interest. The development of the customs system in line with European standards will promote Ukraine's economic growth and strengthen its competitiveness in the international market.