PROBLEMS OF CUSTOMS CONTROL IN THE CONTEXT OF EUROPEAN INTEGRATION OF UKRAINE
In the article is considered customs control, as minimizing instrument of negative tendencies and phenomena that occur during crossing the border. That’s why the relevance of the study is stressed by the important factor in ensuring the rule of law on the customs border of Ukraine with the neighbouring countries. The official beginning of cooperation between Ukraine and the European Union was international legal relations, founded in 1991 by the Minister of Foreign Affairs of the Netherlands, which officially recognized the independence of the Ukrainian State. ustoms control, in our opinion, represents set of funds, actions, events and operations of specialized power bodies which are allocated for preventing offenses in the sphere of crossing of goods and vehicles through Сustoms Border of the State, and to prevent emergence of undesirable consequences, caused by non-compliance with the Customs Legislation. Customs control is part of the general system of implementation of control actions, the important is understand the essence of control which is considered in article as comparison of planned indicators of functioning of object with real indicators of its activity and the acceptance on this bases relevant management decisions in order to provide realization of the purpose and tasks of control actions set in the direction of achievement of the corresponding results. In the direction of realization of European integration aspirations of Ukraine our state needs to strengthen customs control in order to ensure the protectionist policy of the Ukrainian State and the conformity of customs operations with common European values and common practice of customs legal relations in the European Union. It is necessary to ensure compliance with Legislation in all spheres of implementation of customs policy and to strengthen the responsibility of officials of customs authorities of Ukraine for non-compliance with or malicious violation of Customs Legislation.
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