Developing Post-Customs Control in Ukraine in the Context of European Integration

Abstract

Theoretical and applied principles of the development of post-customs control in Ukraine in the context of European integration are substantiated, taking into account EU standards and practices. The features of the transformation of post-customs control in Ukraine in the context of European integration processes, digitalization of customs procedures and reform of the national customs administration system are shown; the regulatory, institutional and fiscal aspects of the development of post-customs control in Ukraine, factors of its effectiveness, further modernization prospects in the context of European integration are revealed. The relevance of the topic is due to the need to harmonize customs legislation with EU law and transition to a risk-oriented model of customs audit in accordance with EU and World Customs Organization standards. It has been established that the institutionalization of post-customs control, enshrined in amendments to the Customs Code of Ukraine and implemented through a pilot project in 2023-2024, contributed to the formation of a systemic mechanism for pre-audit analysis and transactional audit. It has been found that a significant increase in the number of completed customs documentary inspections was recorded in 2024-2025, giving evidence of recovering and strengthening the control function of customs authorities. At the same time, a disproportion has been found between the amounts of additional customs payments based on the results of inspections and their actual receipts to the state budget, which highlights the need to improve tax debt collection schemes and increase payment discipline. It is proven that the further development of post-customs control should be based on the digitalization of procedures, the implementation of automated risk management systems, the use of technologies for big data analysis. It is substantiated that post-customs control in Ukraine is gradually transforming from an auxiliary inspection tool into a strategic mechanism for ensuring fiscal security and facilitating international trade. The European integration vector of development necessitates further harmonization of procedures with European standards, transition to a service-partner model of interaction with business, and integration of digital risk management tools.