Customs regulation of foreign economic activities in Ukraine: history of formation and modernity

Abstract

The article deals with the concepts, essence, sense, the purpose, values and the main directions of customs regulation of foreign economic activity (further - foreign trade activities) in Ukraine. The main stages of evolution of a domestic system of customs regulation are given and it is analysed characteristic key features for every period. Reforming of a customs system of Ukraine is long and complicated different objective and subjective factors. The legislative base still remains rather bulky and is in process of constant improvement. Adaptation to the international standards and rules demands the increasing assistance from the state. Comparative analysis and researches of development of standard legal support of administration of customs payments in Ukraine is carried out. The transparency of practical determination of customs value of goods is not sufficient during performance of customs formalities in our state it is considered nearly the biggest and most important problem when charging customs taxes and fees from the beginning of its introduction. Are lit the current state of development of customs regulation of foreign economic activity in Ukraine. Today development of world economy is characterized by signifi cant increase in the complicated international economic relations. The imperfection of customs policy of the state considerably promotes a tenization of foreign economic activity and precedes emergence of corruption schemes. Introductions to a national electronic transit system and connection of Ukraine to New Computerised Transit System (further - NCTS) are not only significant approximations of our state to world practice, this establishment of uniform rules on movement of goods through borders for 35 countries in real time. Day of the beginning of work of a system of the NCTS software product has to become new date for counting of the next era in development of a system of customs regulation in the history of independence of our state. Problems of implementation of customs policy are outlined and offers on the solution of the main problems in the system of customs regulation in Ukraine are given. Today increase in efficiency of customs policy is preconditions of successful realization of eurointegration aspirations of our state.