EUROPEAN GUIDELINES FOR LEGAL REGULATION OF CUSTOMS BROKERAGE ACTIVITIES

Abstract

The article is devoted to the study of the legislation of Ukraine regulating customs brokerage activities, its modernization and bringing it into line with the legislation of the European Union (EU) during the period of the legal regime of martial law.The author of the article proves that despite the operation of the legal regime of martial law, along with resolving issues in the defense sphere, which is a priority for Ukraine, and fulfilling Ukraine’s obligations to adapt national legislation to EU law in certain priority areas, one of which is customs legislation (Annex XV to Chapter 5 of the Association Agreement between Ukraine and the European Union), there was and remains a process of bringing the Customs Code of Ukraine (CC of Ukraine) into line with the EU Customs Code (EU CC). Therefore, in modern conditions, methods and approaches to making changes to the customs legislation of Ukraine, which is constantly changing under the influence of both internal and external factors, require a balanced and thoughtful application by state authorities involved in the legislative process of regulating customs brokerage activities.The priority direction of modernization of customs legislation to fulfill obligations to the EU both in general and in terms of proper regulation of customs brokerage activities is the development and gradual adoption of a new Customs Code of Ukraine. The new version of the Customs Code of Ukraine should be based on the principles and norms of the EU Customs Code, which will allow transforming the institutional environment of customs brokerage in Ukraine towards the best European practices. In the author’s opinion, this should be carried out taking into account the already established national legal positive practices in the field of customs brokerage activities without the consequences of worsening the conditions for carrying out foreign economic and customs brokerage activities, complicating the implementation of customs formalities and weakening the economic security of Ukraine.Based on the results of the legal analysis, the author formulates the conclusion that the introduction and development of the necessary regulatory legal acts for the state regulation of the activities of business entities in the field of customs brokerage services by state authorities, primarily by the Ministry of Finance of Ukraine (Minfin) and the State Customs Service of Ukraine (SCS), which are directly responsible for implementing state customs policy, acquires special importance and responsibility, since the results of legal decisions on the regulation of customs brokerage activities have a direct impact on the stability of the Ukrainian economy and the introduction of new rules should not hinder its proper functioning.Also, the legal means of implementing the state customs policy, as a form of state regulation of customs brokerage activities, according to the author, should be the development, approval and implementation by the Cabinet of Ministers of Ukraine, upon submission by the Ministry of Finance and the State Customs Service, of a regulatory legal act – the Strategy for the Improvement and Development of Customs Brokerage Activities, as a certain model, which can become a solid basis for the development and implementation of a state target program for its development with an Action Plan for its implementation and in the future, as the next stage of legislative work, the adoption of the Law of Ukraine «On Customs Brokerage Activities».