ADMINISTRATIVE AND LEGAL ASPECTS OF CUSTOMS CONTROL OF IMPORT OF GOODS IN UKRAINE

In the article, the author analyzed the requirements of the current domestic legislation regarding the normative and legal regulation of the customs control procedure. The administrative-legal mechanism of customs control, the normativelegal definition of the relevant definition are considered, and a comparative-legal analysis of approaches to its definition in the conducted researches of modern domestic scientists and practitioners is given. Attention is focused on the specifics and the procedure for introducing customs control when importing goods into the territory of Ukraine. A list of problematic issues that stand in the way of gradual improvement of the effectiveness of customs control is highlighted. Introduction. A fundamental specific feature of the stage of adaptation of the market environment in the conditions of martial law is the gradual growth of active competition in relation to a separate assortment of similar goods and substitute goods, respectively. Given the current conditions of increased complexity, the competitiveness of enterprises — producers of goods is directly proportional to the indicators of foreign economic activity of enterprises, respectively. At all times, the enterprise's import activity was and is considered the most popular and highly profitable direction of its foreign economic policy. A well-established administrative and legal mechanism for regulating customs control at the state level helps enterprises in solving a list of urgent issues related to market competitiveness, namely: improving profitability and profitability indicators, increasing market volume, adjusting towards increasing sales volumes, improving quality of goods, etc. Taking into account the current conditions, the issue of improving the level of foreign economic policy of domestic enterprises in the crisis conditions of martial law is of an urgent nature and has not been properly resolved. The innovative vector of active processes of international trade and economic activity and the integration of the national economy into the world community lead to the minimization, harmonization and unification of trade, tariff and customs restrictions. A necessary condition for the implementation of political and socioeconomic transformations in Ukraine is the gradual bringing of the customs control system to the level of European standards, ensuring a unified coordinated mechanism of interaction between customs, tax and other authorities with subjects of foreign economic activity. Purpose. The article is a study of administrative and legal aspects of customs control of the import of goods to Ukraine. Materials and methods. The research materials are: – legislation: Community Customs Code: Regulation (EU) 952/2013 of the European Parliament and of the Council [6]; Customs Code of Ukraine [7]: Tax Code of Ukraine [8]; Law of Ukraine dated March 24, 2022 No. 2142-IX “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the improvement of legislation for the period of martial law”; – the works of domestic and foreign authors conducting their scientific and practical research were considered in the context of the implementation of customs control over the movement of goods, vehicles and economic stocks across the state border and the powers of customs authorities that arise in connection with this.