LAUSR

It has been proven that administrative liability for violation of customs rules is one of the most effective means of ensuring law and order in the customs affairs and customs policy of Ukraine, and contributes to strengthening the customs security of the country. It has been established that at the present stage the customs system of Ukraine is at the stage of stagnation, characterized by the existence of a large number of objective and subjective problems that must be solved by joint efforts of government officials in various fields through large-scale effective reform of customs authorities. The statistical analysis of smuggling in Ukraine for 2013-2018 has been carried out. The directions of coping with smuggling patterns has been proposed. In the context of European integration of Ukraine, the solution to this complex problem is seen through the study of the successful experience of representative European states as regards building and operation of customs systems, which are based on the use of European customs principles and operate effectively at European and international levels. The system of risk management and analysis operates on the basis of built-in analytical tools, which are used by customs authorities to develop and implement a full range of control measures for high-risk goods. This allows identifying fiscal and nonfiscal risks ensuring the implementation of the principle of selectivity. Such approach to customs control maintains an optimal balance between facilitating foreign trade and ensuring the financial security of the state, reducing the time of customs clearance and shifting the emphasis to customs control after the release of goods for free circulation. Development and implementation of new software products will allow improving the electronic declaration system, making the most of its capabilities. The fight against customs offenses of an economic nature, the main purpose of which is to import goods into the country with evasion of customs duties, can be effective and efficient only if it is conducted by measures of an economic nature.