The dissertation is devoted to the theoretical foundation of the importance of customs control in the system of the foreign economic activity public administration and making practical recommendations for its improvement in Ukraine.
The paper defines the concept, place and principles of customs control in the system of public administration of the FEA. The concept and categories on the research topic have been successively developed. In particular, the nature of the duality of customs control as a systemic phenomenon – on the one hand, and as a process – on the other, has been revealed, unlike in the existing theoretical approaches. The basic elements of customs control are described such as: subject, object, subject-matter, control measure and control action, and the nature of the concept of «customs control» has been clarified. The author defined and proposed to introduce into scientific use such definitions as «types of customs control», «complex mechanism of customs control» and «institutional support of customs control». It is substantiated that «customs control in the system of foreign economic activity public administration» is an essential of the national control, which ensures the FEA public administration efficiency. The list of basic principles of customs control is specified and in addition to the generally accepted principles (legality, practicability, effectiveness, objectiveness (impartiality), systematicity, regularity, selectivity, interaction, publicity (transparency, transparency), and understandability) new principals like the predominance of meaning over form, economy, comprehensiveness and historicism have been added. This will allow the content, purpose and effectiveness of customs control to be more deeply disclosed and its results to be present.
The specified list of customs control mechanisms in the system of foreign economic activity public administration includes «single window» mechanism and information technology mechanism. The functional and methodological approach to the formation of a comprehensive customs control mechanism has been improved, which, unlike the existing approaches, is based on the application of the integration approach and allows to consider the functions, mechanisms and methods of customs control in close interconnection and interdependence.
The author has analyzed the state of institutional support for the development of customs control in Ukraine and outlined the main problems and ways of increasing the effectiveness of customs control in the system of foreign economic activity public administration. For the first time, on the basis of systematization of foreign and domestic experience of institutional control of customs control of FEA paries, a step-by-step adaptation model of implementation of Customs Blueprints of EU was formed in order to reform customs control and customs audit in Ukraine.
The conceptual and programmatic approaches and the structural and logical scheme for the implementation of the international experience of risk-oriented customs control have been improved based on the prevalence of audit methods and introduction of the institute of authorized economic operators. The conceptual bases of development of customs control and customs audit in Ukraine, as well as strategic directions of their implementation have been offered.
The author establised the main advantages of simplification of customs control by giving certain preferences to the FEA entities in case of obtaining the status of the authorized economic operator.
Theoretical and practical substantiation of ways of improvement of customs control of goods subject to declaration upon movement across the customs border of Ukraine by citizens has been further developed, namely: improvement of customs legislation in accordance with EU legislation; the development of the module «Smart Customs-Citizens», which will significantly reduce the time for declaring goods and logically complete the digitization of customs procedures and turn customs control into a fast and high-tech process.
Key words: public administration, foreign economic activity, customs control, customs control mechanisms, customs audit, institutional control of customs control.
