customs system, customs policy, international standards, basic subsystems, reform, expert rating, European integration


After choosing the European integration vector of development and ratification of the Association Agreement with the European Union, Ukraine faced many obligations to bring key areas of the state in line with European standards and norms.significant functions of the state. The purpose of the article is to substantiate the principles of reforming the national customs system and analyze foreign experience in regulating customs operations of enterprises. After all, in the context of the spread of integration and globalization trends of world development, there is a need to unify national customs systems that will unite with a common idea of functioning, focus on the same principles and standards of activity, use common approaches and methods of work. Such unification in any case will not level national customs interests, but, on the contrary, will contribute to solving existing internal problems and ensuring the progressive development of the customs sphere and the state as a whole. Together, the proper fulfillment of all the tasks outlined forms the competitiveness and investment attractiveness of the country at the international level, strengthens its image as a profitable stable partner among other countries and a reliable participant in international organizations, provides progressive socio-economic development. Such functional versatility of the customs sphere clearly separates its place in the structure of the state and identifies a priority role in the implementation of state policy and entrepreneurship.

The article analyzes the main stages of customs regulation in the EU countries. The main provisions of the European Economic Commission are considered. The characteristic features and ways of implementation in the practical activities of customs administrations of software (bases) ASYCUDA were studied.


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Author Biography

Andrii Tymoshenko, KROK University

Ph.D. Student, KROK University, Chief State Inspector, State Customs Service of Ukraine, Kyiv, Ukraine


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How to Cite

Tymoshenko, A. (2021). EUROPEAN UNION EXPERIENCE IN REGULATING CUSTOMS OPERATIONS OF ENTERPRISES. Economics, Finance and Management Review, (2), 43–51.



Chapter 1. Current trends in economic development