Lomeiko Y. Customs control in Ukraine and the ways of its improvement

The paper reveals the meaning of customs control as the instrument of customs policy, as the function of government management and as the type government financial control. The analysis of the state of customs control is made by using such indicators as: efficacy, effectiveness and efficiency. The efficacy of customs control is defined as its ability to prevent the transgressions of customs legislation. The effectiveness of customs control is defined as ratio between actual and planned results of its realization. Appropriateness of valuation the efficiency of customs control as the ratio between the results of its realization and resources needed for its achievement is proved. The ways of improvement of customs control organization and valuation in Ukraine are proposed. The ways of improvement of customs control realization in Ukraine are identified, and the main of them are: 1) tо add to the profiles of the system of management of customs risks such indicator as the taxation of goods by the rate 0 %; 2) to provide the new form of customs control, named "customs cross - audit", its essence is composed by the audit of the subjects of external economic activity, that are taken onto account in the customs of the ones regions, by the departments of audit that are included in the structure of State Fiscal Service of Ukraine authorities of the others regions; 3) to expand the field of using such forms of customs control as border crossing under non-disclosured control and the controlling supply to all the goods but not to the limited scroll of smuggled good as the current legislation provides.