PREVENTION OF CUSTOMS RISKS IN THE CONTEXT OF IMPROVING CUSTOMS CLEARANCE WHEN IMPORTING GOODS INTO THE TERRITORY OF UKRAINE

The article discusses current alternatives for effective customs control and optimization of customs clearance of goods when they are imported into the territory of Ukraine. The work is devoted to the topic of preventing customs risks in the context of improving customs clearance when importing goods to the territory of Ukraine. The study examines current issues related to customs regulation and its impact on the import of goods. Special attention is paid to customs risks that arise during customs clearance and may have negative consequences for the economy and security of the state. The most common problems faced by customs authorities during the customs clearance of goods, such as a low level of automation of processes, insufficient information resources, etc., are considered. Directions for solving these problems are proposed, such as the use of profile risk analysis to establish risk groups and the implementation of increased control, improvement of customs equipment and ensuring its automation, development of information technologies and the use of modern methods of data analysis. The study describes the main methods and approaches to the prevention of customs risks, including the use of modern technologies, data analysis and cooperation between customs authorities and other relevant structures. The role and functions of customs brokers in ensuring effective customs clearance and preventing customs violations are also considered. The purpose of the study is to identify problematic issues related to customs regulation and customs clearance, and to develop recommendations for improving procedures and preventing customs risks. The results of the study can be used to improve the effectiveness of customs control and promote the development of foreign trade in the territory of Ukraine. A practical application is the possibility of use by customs authorities, enterprises engaged in foreign economic activity, as well as by other stakeholders.