PROBLEMS AND PROSPECTS OF HARMONIZATION OF POST-CUSTOMS CLEARANCE AS A KEY FACTOR IN ENHANCING FOREIGN ECONOMIC ACTIVITY OF ENTERPRISES IN THE CONTEXT OF EUROPEAN INTEGRATION

Анотація

The article highlights the main problems and prospects of harmonization of post-clearance customs clearance as a key factor in intensifying foreign economic activity of enterprises in the context of European integration. The purpose of the article is to study the problems of harmonization of customs clearance as a key factor in the intensification of foreign economic activity of enterprises in the context of European integration. Research methods are statistical and analytical. The article analyzes the positive changes in the dynamics of additional customs payments to the state budget of Ukraine due to customs post-audit procedures. The tasks of the entire customs sphere to ensure a high level of economic security through full, timely, effective state control in general and verification of foreign economic operations are highlighted. In accordance with the strategic European integration course of our country, there is a gradual approximation of domestic customs legislation to international (in particular, European) norms, rules and standards. The article considers the prospects of using customs postaudit as an important element for balancing between simplification and efficiency of customs control. A structural and logical scheme for the effective implementation of customs audit in Ukraine is proposed. Intensifying the use of the customs post-audit system will enable the domestic customs sector to solve problems related to the acceleration of customs clearance of goods and vehicles at border customs. Post-audit should take an important place in the risk management system in the domestic customs business, increasing the level of efficiency of customs operations. In recent years, the establishment and active development of customs control in Ukraine has been taking place in the context of the volatility of domestic customs legislation, insufficient tax culture, and a rather negative attitude towards the customs system as a whole. The introduction of the institute of customs post-audit into the national customs legislation and practice allows to significantly speed up the access of goods to the customs territory of Ukraine while preserving the protective functions of customs procedures.

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