Customs security as an economic factor of Ukraine's national security

Abstract

The main indicator of the economic security of any country is the degree of protection of its own commodity market from customs violations. The purpose of the study was to determine the quantitative and cost indicators of objects of customs violations and factors that influence their dynamics. The paper presents quantitative and cost indicators of seized objects of customs violations. It is shown that the objects of customs violations are mostly industrial and food products, vehicles, weapons, currency, forest products and materials from valuable tree species transported across the customs border. The factors influencing the quantitative and cost indicators of goods seized during the detection of customs violations are determined. Comparisons of these indicators over recent years are made.

The prospects for the application of the developed electronic product - the e-Excise system, which will allow tracking the origin (place of production), transportation and sale of excisable products that belong to risky commodity items in terms of customs taxation.

Measures were determined for the Department for Combating Smuggling and Violations of Customs Rules in accordance with the developed reform plan of the State Customs Service for 2024-2030.

For the research, methods of system and comparative analysis were used to evaluate quantitative and cost indicators, the observation method. Methods of information synthesis, abstraction and grouping were used to formulate the conclusions of the article.

As a result of the study, it was found that the number of customs offenses regarding goods transported across the state border of Ukraine depends on the geopolitical situation in the country, the economic stability of foreign economic activity, the efficiency of customs procedures at the border and decision-making based on the results of the automated risk management system. The results of the study showed the importance of government changes and reforms of the Customs to increase the efficiency of customs security instruments.

It was confirmed that customs security follows from foreign economic security and is its component. The conclusions prove the need to implement the e-Excise system, an automated risk management system, and further harmonization of Ukrainian and European legislation on customs security.

We see prospects for further research in specifying the commodity positions of customs offenses with the definition of the nomenclature of seized goods in cases of customs offenses.