ANALYSIS OF FOREIGN TRADE REGULATION INSTRUMENTS OF TOBACCO PRODUCTS IN UKRAINE

One of the most competitive and dynamic among national markets is the Ukrainian tobacco products market . It represents about 100 brand families and over 350 cigarette brands, indicating a wide range of offers and a high level of competition. The main trend of modern tobacco market in Ukraine is the decline in the legal market. Stability in consumption and reduction of legal production indicate the replacement of the legal product with illegal. The result of the repeated unpredictable increase in excise duty rates for this product type are: (a) growth of supply of cheap unrecognized products on the market, (b) increased smuggling of tobacco products, (c) the dubious quality of cigarettes in the shadow market. The Government is forced to constantly improve the instruments of regulation of foreign trade and to develop measures to counteract the illegal distribution of counterfeit tobacco products in Ukraine. The purpose of the article is devoted to the actual questions of analysis of modern tools of regulation of foreign trade in tobacco products in Ukraine and the problems of combating the illegal movement of tobacco products through the state border. Authors systematized instruments for regulating the circulation of tobacco products in Ukraine. The excise tax rates and statistics of tobacco product and cigarette expert examination by the structural units of the State Fiscal Service of Ukraine, as an element of quality control of imported products, are also analyzed. The regulatory framework for regulating the trade in tobacco products has been investigated and the problem of increasing its smuggling flows has been identified. Penalties applied in violation of the terms of trade in tobacco products were systematized. The directions and factors of the increase of smuggling flows and the problematic aspects of the control of tobacco products at the crossing of the customs border are outlined. The directions of development of the regulatory policy of the circulation of tobacco products in Ukraine, which help to minimize cotraband, are determined.