Improving the fiscal component of customs activity – a step towards the implementation of customs reforms

Abstract

The study presented in this paper was carried out in the framework of research of the Department of Public Management and Customs Administration on the topic “Development of institutions and mechanisms for the implementation of Customs and tax policy of Ukraine in the conditions of integration transformations" (state registration number: 0114U000646, fundamental). The paper deals with the problems faced by subjects of foreign economic activity, their authorized representatives as well as revenue agencies’ staff during Customs control and Customs clearance of goods. The paper is also focused on the shortcomings of certain aspects of the national Customs legislation related to the control of Customs value of goods, the need for application of Customs procedures in the conditions of maximum certainty, openness and transparency. In addition, the direction of government regulation has been considered in the field of Customs control (control at the time of Customs clearance and control after release of goods for free circulation (post-clearance audit)), the development of which will provide a sufficient level of coordination, planning and implementation of Customs procedures. This in turn will remove the tension in the sensitive issues of Customs value control and the use of other control measures during Customs clearance of goods will significantly reduce the consequences of incorrect decisions making and time spent on Customs formalities. The authors have made a comparative analysis of the problems that arise in the process of the state Customs policy implementation and Customs activities directed at the control of Customs value and post-clearance audit. The study of the questions highlighted in this paper makes it possible for the authors to assume that overcoming challenges and achieving results, which will bring Ukraine closer to the European community and allow to accept the country as an equal trading partner, is possible in case of the current Customs legislation improvement, the use of effective management and coordination tools, monitoring of revenue agencies’ activities during the process of budget revenues collection.