Имплементация международных стандартов в таможенное законодательство Украины как путь к увеличению объемов внешней торговли

У даній статті досліджуються актуальні проблеми імплементації в національне митне законодавство України міжнародних стандартів спрощення та гармонізації митних процедур з метою створення належних умов для збільшення обсягів зовнішньої торгівлі.В данной статье исследуются актуальные проблемы имплементации в национальное таможенное законодательство Украины международных стандартов упрощения и гармонизации таможенных процедур с целью создания надлежащих условий для увеличения объемов внешней торговли.Introduction. Practical implementation of the international standards in the field of simplification and harmonization of customs procedures by Ukraine is among the most important problems, which effective solution will increase the foreign trade of our state and increase its competitiveness. Many countries, impose tough documentary requirements and insufficient high level of automation of customs procedures, during movement of goods across the state border, thus creating serious obstacles to international trade. Considering the foregoing, Ukraine needs to efficiently implement international standards of simplification and harmonization of customs procedures in national customs legislation in order to create appropriate conditions for the increase of foreign trade. Research objective is a practical toolkit for the execution of the international commitments by Ukraine on the implementation of the international standards in the field of simplification and harmonization of customs procedures by national customs authorities. Results. The article provides the methodical approach to the formation of the economic and legal mechanism for the implementation of simplification and harmonization of customs procedures in national customs legislation. Successful implementation of international standards in Ukrainian customs legislation depends on sufficient material and technical support of divisions of customs authorities. For example, due to the high cost of laying lines for internet connection, some new border checkpoints that are located hundreds of kilometers away from the settlements are not connected to the Internet, which hinders the rapid exchange of electronic information. However, 98-99 percent of goods at the EU customs processed electronically made. The high level of corruption within the national customs authorities also hinders the successful implementation of international standards on the simplification and harmonization of customs procedures in Ukrainian customs legislation. The general factors of corruption in national customs authorities are the lack of professionalism of customs officials; low wages; insufficient disciplinary effect on customs officers; low level of control and responsibility at the customs; weak computerization of customs, etc. To solve this problem, Ukraine should modernize transport infrastructure, which in turn should lead to safe and efficient transport and customs operations; modernize material and technical base and provide customs authorities with modern computer hardware to perform their duties; develop qualitative and effective methods to combat corruption at Customs