ІСТОРИЧНИЙ АСПЕКТ ФОРМУВАННЯ МІЖНАРОДНИХ МИТНИХ ЗВ’ЯЗКІВ УКРАЇНИ З КРАЇНАМИ СВІТУ

Abstract

The article is devoted to the analysis of the historical stages of formation of international customs relations between Ukraine and other countries. The purpose of the article is a theoretical and legal analysis of the factors that, at different times, influenced on the development of Ukrainian customs cooperation with various countries worldwide. Methods. The article uses a comparative legal method (which allows to systematize the main stages of customs cooperation); the method of analysis and synthesis (which helps to outline the basic principles and methods of international customs relations); and the method of generalization (which allows to draw conclusions from the analysis). Results. The authors emphasizes that international customs cooperation directly determines the directions of international norms implementation into the customs legislation of Ukraine. The results of such implementation are very important for the formation of Ukrainian customs policy because they help to increase the protection level of country’s customs interests and guarantee the rights of foreign economic entities. The article argues that the active development of customs cooperation begins with the Ukraine’s independence. It is proved that the century-old history of customs international relations in Ukraine testifies to the constant evolution and improvement of not only the types of duties and categories of customs but approaches to the state customs policy. This also applies to the authorities’ approaches to customs policy development, which have changed from imperative to more dispositive ones. It was established that the conditions for the formation of customs policy in Ukraine have always been difficult and affected the level of customs legislation integration into European standards of customs regulation. Conclusions. It was found that the implementation of international norms into the customs legislation of Ukraine affects only the rules of procedural nature, i. e. the procedure for certain customs activities (customs control, customs clearance), and therefore does not affect the structure of customs authorities and their competence. Such conclusions were obtained due to a thorough analysis of certain historical stages of customs and customs cooperation development. We will talk about the following five stages of historical development, which are distinguished by specialists in the field of customs law: the period of Kyivan Rus, the period of the Cossack Hetmanate, the period of the Ukrainian People’s Republic, the period of the USSR, the period of independent Ukraine.