Customs control organization: european experience

Keywords: foreign economic activity, customs control, organization of customs control, European experience, legislation, movement of goods


The article presents the result of theoretical substantiation of the importance of customs control of foreign economic activity and the development of practical recommendations on its improvement and efficiency improvement in Ukraine. It has been determined that in the EU countries for the identification and development of risk factors in the customs sphere, the basic role is played by electronic systems and services, which should improve the quality of the customs authorities in the EU, in particular, ensure the effectiveness of customs control and its preventive component. It is established that the modern imperative for the implementation of customs control is the development of a new customs IT infrastructure, without which its effectiveness in modern conditions is significantly reduced. The state of institutional support for the development of customs control in Ukraine is analyzed, the main problems and ways of increasing the effectiveness of customs control in the system of public administration of foreign economic activity are outlined. For the first time, a step-by-step adaptation model of the Customs Blueprints implementation of the Customs Blueprints has been formed on the basis of the systematization of foreign and domestic experience in the institutional support of customs control of the FEA subjects. baselines, mandatory steps and urgent measures to be implemented in customs control practice in Ukraine to form a favorable institutional environment in legal, organizational and information technology areas through the introduction of the practice of customs rules and procedures of the riskbased customs audit in conditions of complete digitalization of customs formalities It was established that the system of customs security of Ukraine should be determined taking into account the international experience of the leading countries of the world. It was stated that the basic imperative of the implementation of customs control in the world fiscal practice is the maximum simplification of customs control procedures. This is due to the desire of governments to accelerate international trade, which will have a positive impact on the socio-economic development of the state.


Kuznyak, B. Ya., SvIchkar, V. A. (2018). Osoblivosti mitnogo regulyuvannya v krayinah Evropeyskogo Soyuzu. Efektivna ekonomika. 4 [in Ukrainian].
Harkaviy, M. (2013). Mitniy post-audit: zarubIzhniy dosvId ta vItchiznyana praktika. Svit finansiv. 3, 118-125 [in Ukrainian].
Ustroystven pravilnik na Agentsiya «Mitnitsi» ot 8.11.2011. URL: [in Bulgarian].
Ivashova, L. M., GnEzdilova, O. M., VolIk, N. G. (2012). FInansoviy kontrol i audit: realiyi ta perspektivi rozvitku: monografIya. Zaporizhzhya: Vid-vo KPU [in Ukrainian].
How to Cite
Shcherbatiuk, N. (2020). Customs control organization: european experience. Law Review of Kyiv University of Law, (1), 387-391.
The legal system of Ukraine and international law, comparative legal studies