ASSESSMENT OF THE EFFICIENCY OF CUSTOMS PROCEDURES ATTHE CUSTOMS

Abstract

Introduction. Given the transformational processes taking place in Ukraine's economy, the issue of assessing the efficiency of customs procedures at customs is an important factor in the policy of international trade development, in particular for our country, given its deepening integration into the world market. The scientific study of this issue is of particular relevance in the context of assessing the efficiency of customs procedures at customs. Purpose. The purpose of the article is to study the theoretical aspects of assessing the efficiency of customs procedures at customs. Methods. To achieve this goal, the article uses general and special research methods, in particular, the following: general scientific and special methods – to ensure the achievement of the goal, abstract-logical and dialectical methods – to substantiate theoretical positions and conclusions. Results. The relevance of the material presented in this scientific article is due to the lack of an effective system for assessing the efficiency of customs procedures at customs, which would allow for an increase in the efficiency of customs activities in accordance with international standards. Based on the systematization of literature sources, the author characterizes such terms as «efficiency», «effectiveness» and «quality» of customs procedures at customs. The author identifies the shortcomings that arise in the course of performance by customs authorities of their functions with a view to reducing the costs associated with customs control and customs clearance. The stages of the procedure for assessing the efficiency of customs activities are presented. The author emphasizes the expediency of assessing the efficiency of customs procedures. The results of the study provide the basis for solving practical problems regarding the ability of customs authorities to meet the needs and interests of participants to customs legal relations as a result of their activities. Conclusion. The author concludes that the common interests of both participants to foreign economic activity and the State are as follows: simplification of customs procedures, enhancement of competitiveness of the domestic economy, intensification of foreign economic activity, and acceleration of trade across the customs border of the State.