STATE REGULATION IN THE SPHERE OF CUSTOMS CONTROL OF UKRAINE: EU EXPERIENCE AND PROSPECTS FOR DEVELOPMENT

The article analyzes the experience of EU in implementation state regulation field customs control, particular: it mechanism for determining value goods, its regulatory, institutional, procedural and organizational support. purpose is to analyze regarding simplified declarations possibility taking into account sphere Ukraine. uses historical method revealing historiography control analysis synthesis was used substantiate conceptual strategic ways implementing particular, introduce such specific mechanisms simplify procedures, declarations, form public consolidated institutions improve provision services. Of special methods, assessed goods services declarations. Special attention paid issue additional simplification, which allows authorities authorize estimated elements unknown at time importation. criteria obtaining permits use simplification are analyzed. An regulatory prerequisites introduction EU, particular World Custom Organization (WCO) on Customs Valuation Agreement (CVA), General Tariffs Trade (GATT), GATT Code, Agreement, has been carried out. recommends justifies innovative measures necessary CVA, those included revised WCO Kyoto Convention: computerization, strengthening internal controls management systems, preliminary assessment decisions, risk post- audit; authorized economic operator programs.