ON THE DIRECTIONS OF CUSTOMS POLICY IMPROVEMENT AND MECHANISMS OF INNOVATIVE DEVELOPMENT OF CUSTOMS AFFAIRS

Abstract

The article is devoted to topical issues of Ukraine's movement towards the EU customs union. The article presents directions for improving customs policy and mechanisms for the innovative development of customs affairs. It was determined that the state of customs security is the result of the state's activity on customs regulation of economic processes in the country, and the assessment of such a state is a function of the state. The digitalization of customs and related services is important for the implementation of assessment mechanisms, which will give the necessary effect in the fight against the markets of "gray" sales of goods, and this is a joint work not only of customs, but of other state bodies defined in the article. The result of the control should be in the formed unified state information environment, which will also contain information about goods that are produced in Ukraine, moved across its customs border, sold and stored inside the country, about their quality and threats to society, about violators of state rules for the use of these goods, etc. A new author's vision of the use of additional tools of customs control, obtaining and processing of information necessary for such control, which can help to protect the country's customs interests in practice, is proposed. Directions for improving customs policy are proposed, which should be based on the protection of national economic and customs interests; the use of customs-tariff and non-tariff measures to protect the domestic market from cheap, competitive and dangerous imported goods; formation of an industrial country with high added value of domestic goods, which will be in demand in foreign markets; investing in human capital; formation and development of a society that will respect the state and support its state bodies. The proposed mechanisms for the innovative development of customs affairs, based on the creation and implementation in the country of an integral control mechanism for the production, movement and sale of goods, with the presence of single mandatory electronic accounting systems for the purchase and sale of goods; possibilities of determining and electronic accounting of the tax base; an electronic integrated system for tracking the movement of goods throughout the supply chain, including in different countries; continuous tax, customs and audit control from the border to the final buyer on the basis of a unified commodity description of goods, its entry into accounting, tax and customs records, which will be carried out electronically; of the universal indicator of the event (goods) during the marking of the manufactured goods and its processing on the way of delivery, including during customs control, with the use of artificial intelligence.