НОВІТНІ ОРІЄНТИРИ ДЕРЖАВНОЇ МИТНОЇ ПОЛІТИКИ УКРАЇНИ

Abstract

The article focuses on the latest approaches in the state customs policy of Ukraine. In particular, the proposal to introduce public service relations in the field of customs was analyzed. The concept of creating a “service customs” was also studied in detail and scientific research conducted in relation to this issue was analyzed. It was determined that there is no statutory definition for the concept of service functions of customs authorities. The purpose of this scientific publication is to study and compare the concepts of “services” and “customs services”. The functions of customs authorities were also analyzed in the article to establish whether they can be referred to the category of service. The works of scientists that define the notion of “customs service” were analyzed. It was established that the customs services are mostly understood as a certain type of services in the field of foreign economic activity. Sometimes this includes some actions (functions) performed by the customs authorities and the activities of customs representatives (intermediaries). Given the fact that the legislation of Ukraine contains no definition of customs services, this article offers the author’s vision of this concept. Over the last years, the Ukrainian customs system has been facing numerous changes and reforms. These reforms of the customs system were based, inter alia, on the intention to introduce the customs services. Today, the work on changing approaches to the customs authorities’ operation is in progress. During the study, the need for maximum automation of customs, where possible, and minimum human influence was noted. The article examines the issue of the customs reforms and transformation into service bodies. With that in mind, the functions of customs authorities in the European Union were analyzed. This analysis shows the need to introduce new standards and approaches in the customs authorities’ operation at the legislative level. For this, it is necessary to classify clearly the functions performed by the customs authorities. In particular, they can be classified into managerial and administrative customs services. The functions of customs authorities were analyzed in this article taking into account this division. It was emphasized that the services provided by the customs authorities should be properly classified with appropriate further statutory definition. The article comes up with the idea that, in case of minimized control and supervision component in customs relations, attention should be paid to raising legal awareness of consumers of the relevant public services.