The customs policy in conditions of martial law

Goal. To investigate the existing situation and the prospects of the domestic customs, as well as to evaluate the customs policy impact on ensuring the state customs security during the full-scale hostilities. Method. The scientific works of Ukrainian specialists in the field of customs and state regulation of FEA became the methodological basis of the article. Given the emergence the large number of new information, the authors were focused on the processing the materials of scientific collections and magazines, Internet resources, which have presented statistical information, opinions of leading practitioners, the decrees and the resolutions of authorities. During the article writing were used such research methods as logical generalization, systematic approach and theoretical search, that based on the search and processing the information. Results. The practice of applying the customs procedures for ensuring foreign economic activity involves the set of measures the registration and control for the movement of goods, services or other objects, as well as the procedure for accrual and payment the customs payments. The war has significantly changed the organization of the State Customs Service, which manifested itself in the adoption and change of a number of normative legal documents. Reforming the work of the customs service, streamlining the implementation of customs formalities are the tasks that were priority to the state before the war. Considering the importance of FEA for Ukraine as the participant of the global market, as well as the domestic business that is capable to offering the world the high-quality product with high added value, not just raw materials, the work on optimization the customs procedures should continue. Only the protection and support of the national producer will ensure their uninterrupted work and maintaining competitive positions in the global market, even in the war conditions, and simplification of customs procedures in the process of importing significantly optimizes the provision of needs the Ukrainian citizens and the forces of defense.

Practical significance. The results can be used in the work of domestic enterprises, as well as authorities that make the regulatory policy.

customs affairs; goods; customs duties; customs clearance; exemption from customs duties