http://biblio.umsf.dp.ua/xmlui/handle/123456789/7644 2026-04-15T00:54:40Z 2026-04-15T00:54:40Z Dudchyk, O. Alekseenko, D. http://biblio.umsf.dp.ua/xmlui/handle/123456789/7650 2025-03-25T09:03:09Z 2025-03-25T00:00:00Z

Customs duties: impact on budget formation and financial security of the country Dudchyk, O.; Alekseenko, D. The purpose of the article is to analyse the impact of customs payments on the formation of the country’s budget before the war and during a full-scale war. The study was carried out using the methods of synthesis and analysis, deduction and induction (to revise the existing conceptual apparatus regarding the essence of customs payments), the method of comparative statistical characteristics, graphical and analytical method, analysis of facts, factors and phenomena by various indicators and criteria (to systematise and analyse the volume and structure of indirect taxes in the formation of the country’s budget), and generalisation (to formulate the conclusions of the study). The article examines the dynamics and structure of payments related to customs: customs duty, excise tax on excisable goods imported into the customs territory of Ukraine and value added tax on goods imported into the customs territory of Ukraine. A comparative analysis of customs revenues to the State Budget of Ukraine before the war and during the full-scale invasion is carried out, including trends and changes in the structure of customs duties, imports and exports, and other factors affecting customs revenues. The role of customs payments in the overall balance of the country’s budget and their importance for the financial stability and security of the state are investigated. The measures taken to maintain economic stability and ensure the functioning of the state in difficult conditions of war are considered, in particular, the role of foreign countries and international organisations in the formation of the revenue side of the budget of Ukraine is determined. The article also explores the measures that the state can take to stabilise customs payments during the war, such as revising tariffs, simplifying customs procedures and providing incentives for importers and exporters. In summary, the article provides a comprehensive overview of the impact of customs payments on the country’s budget, emphasises the importance of customs payments as a stable source of budget revenues and the need to improve their management to ensure the country’s financial and economic security. The article also offers recommendations on how to manage customs policy in times of war in order to minimise the negative impact on the budget and economy of the country, taking into account the interests of both the state and citizens. The proposed recommendations can contribute to the development of an effective policy in the field of customs relations to improve the economic situation in the country.

2025-03-25T00:00:00Z Fedotov, O. Nazarko, A. http://biblio.umsf.dp.ua/xmlui/handle/123456789/7649 2025-03-25T08:57:59Z 2025-03-25T00:00:00Z

From dormant to vital: the legislative evolution and development of customs post-clearance control in Ukraine Fedotov, O.; Nazarko, A. The study found that shifting a portion of customs formalities to the post-clearance stage is an effective tool that significantly enhances the functioning of Ukraine’s customs authorities. This shift reduces time costs at the border, increases throughput capacity, and ensures compliance with international standards for goods control. Moreover, the implementation of post-clearance control has proven to be a critical mechanism for securing additional revenue for Ukraine’s State Budget, a factor of utmost importance in the context of the ongoing state of war. The research also revealed that the application of post-clearance control allows customs authorities to utilize their resources more efficiently. Furthermore, the introduction of postclearance control promotes increased transparency and accountability in customs procedures. Conclusions. The implementation of post-clearance control is a strategically important direction for the operations of Ukraine’s customs authorities. It not only enhances the efficiency of customs control but also contributes to the financial stability of the country. Drawing on global experience and the recommendations of the WCO, post-clearance control could become a key element in the further development of the customs audit system in Ukraine, which, in turn, would lead to more effective oversight of foreign economic activities and improved conditions for international trade.

2025-03-25T00:00:00Z Logvynskyi, G. http://biblio.umsf.dp.ua/xmlui/handle/123456789/7648 2025-03-25T08:44:32Z 2025-03-25T00:00:00Z

International cooperation and customs border in the context of technological progress Logvynskyi, G. The article is devoted to the study of international cooperation in the context of technological progress. Particular attention is paid to the definition of the term “customs border”, its correlation with the state border of Ukraine. The author analyzes the impact of business development and strengthening of foreign economic relations with due regard for technological progress on the transformation of the concept of “customs border”, customs control and customs formalities. The author identifies the peculiarities of customs clearance of goods sold through Internet resources. Particular attention is paid to the study of customs clearance procedures and control over intellectual property objects. The author highlights the impact of certain aspects of bringing foreign economic entities to administrative liability for violation of customs rules on the processes of international business integration. The court practice is analyzed. The author concludes that there is a need to create an appropriate institutional and legal mechanism aimed at creating appropriate conditions for the integration of international business, creating investment conditions and Ukraine’s accession to the European Union.

2025-03-25T00:00:00Z Perepolkin, S. Labenska, L. http://biblio.umsf.dp.ua/xmlui/handle/123456789/7647 2025-03-25T08:39:30Z 2025-03-25T00:00:00Z

Multilateral international treaties of Ukraine in ukrainian customs legislation: ignorance, misunderstanding or state policy? Perepolkin, S.; Labenska, L. Ukraine is a contracting party to many multilateral international treaties on customs matters. However, in accordance with the provisions of the Customs Code of Ukraine, only those international treaties of Ukraine ratified by the Verkhovna Rada of Ukraine are recognised as part of the legislation of Ukraine on customs matters. As regards multilateral international treaties of Ukraine ratified by the President of Ukraine, their affiliation with the customs legislation of Ukraine is recognised on the basis of the practice of the judicial authorities of Ukraine. The article proves that regardless of which governmental authority of Ukraine gave its consent to the binding nature of a multilateral international customs treaty for our country, no consistent approach has been developed by theorists and practitioners to understand their essence and purpose, and to determine their place in the customs legislation of Ukraine. The translations of the texts of such international treaties posted in the database of the official web portal of the Verkhovna Rada of Ukraine «Legislation of Ukraine» are usually not official and do not correspond to the versions of their originals in the official languages posted on the websites of the depositories of such international treaties. Conclusions. Examples of mistakes that occurred during Ukraine’s accession to various existing multilateral international customs treaties and shortcomings of their publication in the database of the web portal of the Parliament of Ukraine «Legislation of Ukraine» relate only to the international customs treaties of Ukraine considered in the article and may be expanded. With a view to eliminating the errors and shortcomings highlighted in the article and preventing their occurrence in the future, further research into the theoretical and applied aspects of Ukraine’s accession to the existing multilateral international customs treaties remains relevant both for the development of the sciences of national customs and international customs law and for the practical activities of the law enforcement authorities of Ukraine in the field of customs.

2025-03-25T00:00:00Z