Аннотации:
The authors show that the government of our country makes every effort to create conditions for
sustainable development of the country. The article describes the role and influence of the customs
service on the economic activity of the state. It is substantiated that the State Customs Service of
Ukraine plays an important role in the development of the Ukrainian economy, performing the
function of a regulator between the needs of the Ukrainian population and the existing offers of
importers, between the protection of the domestic producer and available imported goods, between
the functions of filling the state budget and duty-free importation of goods. It was determined
that the speed of delivery and the cost of goods depend on the activities of customs authorities.
Representatives of the Ukrainian government see the leading role of customs and logistics support
in the supply of goods, therefore, at the state level, all efforts are made to simplify the activities
of customs authorities. The authors show that the state was preparing for military actions by the
Russian Federation, in particular, in 2018 the government approved the procedure for the logistical
support of the defense forces during the performance of tasks for the defense of the state, protection
of its sovereignty, territorial integrity and inviolability.
It was determined that the government of our country from the first days of the war worked
effectively to ensure the needs of the military and the population with the necessary goods and
products, establishing a zero rate of customs payments for export/import goods, determining the list
of humanitarian goods and introducing a simplified regime for their customs clearance. It has been
proven that despite the above-mentioned measures taken by the government and the operational
activities of the customs, there are problems caused by too great a load on the western border, the
lack of equipment at customs checkpoints in accordance with such a load, and the inadequacy of
customs logistics centers with modern Ukrainian needs on the western border. The authors suggested,
taking into account the conflicting relations with the Russian Federation as a result of the attack and
Ukraine’s future membership in the EU, to improve the technical support of customs checkpoints,
to contribute to increasing their number on the western border and to promote the development of
customs logistics centers on the western bor der.
The purpose of the study is to conduct an analysis of customs and logistics support in the conditions
of martial law and to substantiate the directions for its improvement. When conducting research, we
used such methods as synthesis, analysis, induction, deduction.
The results. The government should create conditions for improving customs and logistics support
on the western border and promote the development of customs and logistics centers.
Conclusions. In further research, we should analyze what has been done to build customs checkpoints
on the western border and develop favorable conditions for the development of customs logistics
centers on the western border of Ukraine.