The History of Harmonization of Customs Legislation of Ukraine in the Conditions of European Integration

Abstract

The article is concerned with studying of the history of customs legislation of Ukraine and substantiating on this basis its key advantages and disadvantages in the conditions of European integration. The study was based on researching features of transformation of the normative legal provision of the customs sphere according to the European vector in the context of adoption and modernization of the basic legislative acts of customs specifics. The obtained results of the research allowed identifying and substantiating the key advantages and disadvantages of harmonizing the national customs legislation in the conditions of European integration at different stages of its development. It is determined, at the present stage, that the legislative harmonization has resulted in a regulatory and legal framework, which is quite close to European standards. However, the key problem today is the low level of implementation of certain provisions of the customs legislation, which hinders the successful functioning of the national customs system in the European space. Besides, the necessity of further improvement of the national customs legislation in the context of qualitative reforming of the customs system of Ukraine is proved.

Keywords

• customs legislation
• customs system
• customs authorities
• harmonization
• European integration