Features of customs regulation in the countries of the European Union

Свічкарь, Віталій Анатолійович

The article deals with the features of customs regulation in the member states of the European Union. The EU countries managed to realize their four basic "freedoms" - the free movement of goods, services, capital and labor. In turn, a high degree of harmonization and unification of customs procedures and practices is one of the key conditions that facilitate the effective inclusion of the state into world economic relations. The purpose of the article is to analyze the peculiarities of the development of customs regulation in the member states of the European Union since the beginning of the integration process in Europe until now. The article states that the main foundation of the modern European Union was the Customs Union, which led to the development of the customs system of European countries. The foundations of the Customs Union have been laid since the creation of the European coal and steel association, that is, since 1951. In the future, the customs system developed in parallel with the further deepening of integration processes between European countries. The formation of a single European customs space took place gradually. During creating the Customs Union, European countries choose the path of a uniformly gradual reduction of customs tariffs in mutual trade. The article analyzes the main normative documents that underlie customs regulation within the framework of the European Union. The EU legal instrument for trade with third countries is the EU Customs Code. The authors of the article considered the structure of the code. It is noted that EU sources of customs law are acts of primary and secondary law. The most important place among the primary sources is the Treaty of Rome, which was signed in 1957 and formed the general concepts and principles of the Customs Union of the Member States. Among the acts of the secondary law, there are a number of regulations and directives adopted by the member states of the European Union. As a conclusion, it is noted that the basis of the European Union is the Customs Union, which provides free movement of goods and services between EU member states. In order to achieve the goals of the Customs Union, certain actions in the field of customs regulation have been taken, which greatly accelerated the process of launching a single currency system of the European Union, which brought it closer to the ultimate goal of full economic integration and the creation of an economic union. Customs legislation allows the European Union to organize and implement a single customs policy, to carry out customs regulation in accordance with established rules, to stimulate the development of the domestic market, to pursue a successful single trade policy in the interests of the EU member states

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