Contents of the customs case of Ukraine

Abstract

The article is devoted to the analysis of the content of the customs affairs of Ukraine at the current stage. The purpose of the article is to analyze the structure and components of customs affairs from the point of view of an interdisciplinary approach to the topic. The peculiarities of customs regulation in the period of armed conflict are indicated, which requires references to the theory and practice of customs affairs and the formation of changes and additions to the foreign economic activity of Ukraine, since the economic component is part of the security of the state, this issue also requires a balanced attitude and the formation of a picture in accordance with the requirements of the time. The methods used are dialectical, which is the methodological basis of customs affairs, general-scientific method of a systematic approach, dogmatic, formally legal. The results. The customs affairs of Ukraine changed during the period of martial law. There has been a relaxation of duty payment in respect of certain objects of duty imposition, etc. The Verkhovna Rada of Ukraine adapted to the requirements of the times and made changes to national legislation, including customs and tax legislation. During the martial law, it was necessary to revise the provisions of many branches of law, some institutions were forced to fundamentally change in order to adapt to the modern conditions of existence of Ukrainian society. The aggression of the neighboring state affected many spheres of human life, and this is connected not only with the protection of people’s lives and health, the most important social relations that are disturbed during the armed aggression of the Russian Federation, but also with other spheres of human existence, society, the state, international community. The state had to review its customs regulations, tax obligations, etc. The country does not live an isolated life, life activities, as a rule, are ensured by the presence of international relations, including in the field of economy. The rate of increase of productive forces requires an appeal to the customs rules and related social relations. Scientific and technical progress allows you to use the goods, services, intellectual property, capital, and labor force of not only your country, therefore customs rules should be as consistent as possible with the realities faced by society, with a clear positive direction of interstate interests, and remove obstacles to compatible activities as much as possible. Conclusions. The study of customs affairs continues to be a timely topic, the subject of consideration of the theory and practice of foreign economic activity of Ukraine, recognized as an independent institute in the field of management with the aim of establishing benefits for the state, society, and man, protecting economic and related spheres of society. The events of recent months have once again proven that customs affairs must be full of content, be in dynamic motion, and respond appropriately to modern realities.