SERVICE CUSTOMS IN THE CONDITIONS OF EUROPEAN INTEGRATION

Abstract

The article analyzes the international legislation on the development of service customs in foreign countries, namely in the EU countries. The world experience of economic development shows the necessary changes in economic policy, which depend primarily on the conditions for strengthening the state's capacity to act and its effective performance of its functions. One of the most important levers of this capacity is to improve the efficiency of the functions of state bodies. Particular attention should be paid to the bodies of the State Customs Service of Ukraine. The customs service is an integral element of the economic system of the state, which is entrusted with the performance of traditional administrative functions in the field of taxation and regulation of foreign trade. Customs bodies actively act as a socio-economic institute, in which the manifestation of service provision is carried out in the form of a special form of state service. In modern conditions, the customs authorities significantly facilitate trade, facilitate transit transportation, and we can also observe an increase in the turnover of goods and passenger flows across the customs border of Ukraine. The regulation of the information and documents presented ensures the correct application of the requirements of the legislation of Ukraine on matters of state customs affairs. This means that along with the performance of traditional functions, customs authorities are increasingly acting as a service institution. The service function is, first of all, the relationship between state bodies and society, in the form of providing full services. Analyzing the customs legislation, we can note that the simplification of customs control and registration, provision of favorable conditions for the circulation of goods, consulting and services related to the registration of documents remains an urgent issue. The experience of the EU countries is of particular importance in today's conditions. Let us recall the norms of the International Convention "On the Simplification and Harmonization of Customs Procedures" (Kyoto Convention, 1973) and the Framework Standards of Security and World Trade from 2005, which became the basis for the implementation of the service function of the state, and therefore became the basis for the creation of a "service state".