French Experience in Establishing and Functioning of Customs System: Projection to Ukraine in the Conditions of European Integration

Abstract

The article is concerned with researching the experience of France on establishing and functioning of customs system and substantiating the priority vectors of reforming the customs authorities of Ukraine in the conditions of European integration. The study was based on a study of the basic principles of organization of customs authorities in France, strategic and tactical directions of their work and an analysis of the main results of their functioning. The obtained results allowed to uniquely position the French customs system as such that prioritizes customs function and is aimed at promoting legitimate international trade together with maintaining national security. Also a study on the key problems of the national customs system was carried out, on the basis of which a comparative analysis of the customs authorities of Ukraine and France was done. This allowed to identify the main problem of the national customs system associated with the functioning of customs authorities in the structure of the State fiscal service of Ukraine and prioritization of fiscal function. According to the results of the research, the need to create a separate body – the National customs service, which will primarily ensure the development of the customs sphere, has been substantiated.

Keywords

• customs system
• customs authorities
• France
• Ukraine
• reforming
• European integration