LOGISTICS OF CUSTOMS PROCEDURES IN UKRAINE

Abstract

Introduction and purpose of the study. The customs affair in Ukraine is one of the dynamic branches of state activity, which is in a state of constant development and improvement; therefore the need to find new ways of increasing its efficiency is a special government urgent. One of the ways to achieve this goal is to introduce logistics techniques, which are actively used not only in the economy, but also in the social sphere, into the customs practice. Such techniques should be standardized, and the adequacy and quality of customs regulation in our country largely depends on the level of legal regulation of their application.
Hypothesis of scientific research. It is assumed that the logistics of the customs business, that is, the introduction logistics facilities into the range of its tools, is a continuous process that covers all the components of this diversified type of state activity, first of all the customs control and customs clearance procedure. Such an approach is fully in line with the "Concept of Modernization of the Customs Service of Ukraine", which aims to facilitate the transition of the Customs Service of Ukraine to a qualitatively new stage of development and a clear definition of the prerequisites that should be created in the near future in all areas of its activities.
The purpose of this study is to analyze the problems of legal regulation of social relations that arise in process of applying logistic principles in the implementation of customs procedures in Ukraine.
Research methods: theoretical analysis, synthesis, comparison and comparison in order to determine the state of disclosure of the research problem in the scientific literature, the study of normative legal documents in the field of customs regulation in Ukraine and the experience of the customs officers of Ukraine.
Results: the concept of "customs logistics" is disclosed, the results of the analysis of normative legal documents in the field of customs regulation in Ukraine are given, the problems and prospects of the development of the customs service are identified.
Conclusions. Effective logistics of customs procedures in Ukraine hinder: the imperfection of the legislative framework in this area; the unpreparedness of the customs service to be implemented in the normative acts declared by the majority of countries of the world, the principles and standards of customs regulation aimed at increasing the attractiveness of transparent and fair foreign-economic activity by reducing the bureaucratic, time, technological and material costs of the subjects of foreign economic activity when cargo crossing the border of Ukraine.