The dissertation presents a comprehensive scholarly investigation into administrative and legal measures for counteracting offenses in Ukraine’s customs sphere, encompassing both theoretical and practical aspects of shaping, implementing, and improving state policy in the field of customs security. Under conditions of intense transformations in the public administration system, escalating global challenges, and the ongoing martial law in Ukraine, the customs sphere assumes special significance as a key instrument for safeguarding the state's economic, security, and social interests.
The research has established that legal regulation within the customs domain is a complex, multi-level process that involves not only the adoption of respective regulatory acts but also ensuring their effective implementation, oversight, and evaluation of outcomes. The main stages of the formation of Ukraine’s customs legislation have been systematized, starting from the initial period (1991–2000), when the first laws aimed at developing a national customs system were adopted, through to the contemporary stage characterized by structural reforms, the strengthening of anti-corruption principles, the expansion of international cooperation, and the introduction of innovative technologies into customs operations. Special attention is devoted to the reform of Ukraine’s Customs Code through three principal phases (1991–2004, 2004–2012, and from 2012 to the present), each with its own distinctive features and pivotal impact on the current organization of customs affairs.
The relevance of the research topic is determined by the significant increase in the volume, variety, and latent nature of customs offenses, the heightened threats to national security, the necessity of further reform of the sector in alignment with European Union standards, and the growing role of customs authorities in ensuring stability and transparency in foreign economic activities. It has been found that Ukraine’s customs policy, defining the strategic directions for developing the customs system, is a dynamic phenomenon influenced by both external and internal factors. Such policy covers a number of important aspects: regulation of goods and transport movement, administration of tariff and non-tariff measures, interaction with businesses and the public, and maintaining a balance between national interests and international commitments.
