Administrative and Legal Status of the State Customs Service of Ukraine under Conditions of Reform

The article is devoted to the study of the administrative and legal status of the State Customs Service of Ukraine under the conditions of reform. The article substantiates the imperfection of the modern national customs mechanism, which includes the imperfection of the legal framework, the existence of legal conflicts, the expediency of adopting the Customs Code of Ukraine and others. In order to disclose the subject of the study, the author has established the theoretical foundations of the concept of administrative and legal status of a legal entity and directly a public authority. The article presents a retrospective of the functioning of customs authorities in Ukraine since independence and to the present day. The administrative and legal status of the State Customs Service of Ukraine has been determined, taking into account its formation under the influence of reforms. On the basis of the institutional decision on the formation of the State Customs Service of Ukraine, the article examines the principles of its administrative and legal status as the central body of executive power in the customs sector. The role and tasks of the State Customs Service are considered. The author establishes the reasons and directions of the current reform of the customs system in Ukraine. The purpose of the institutional reforms in the customs sector is defined in the article, in particular optimization of organizational and functional structures of services, improvement of procedures of administrative appeal, staff development, taking of anti-corruption measures, etc. Avtoroi focuses on the Concept of tax and customs policy reform as a strategic regulatory document adopted to increase public confidence in customs officials. Introduced transversal areas of work of customs authorities such as Single Window, Mobile Groups for Combating Smuggling, Video Fixation and Interregional Customs. The author emphasizes the relationship of the implemented reforms with the commitments made by Ukraine, envisaged by the provisions of the Association Agreement between Ukraine and the European Union