Features of the functioning of the customs system under the conditions of the COVID-19 pandemic: foreign experience and the realities of Ukraine

Abstract

Introduction. The article examines the peculiarities of the work of customs authorities in the conditions of the COVID-19 pandemic. The measures of customs authorities in the context of protecting national markets and combating the coronavirus disease are evaluated.

Goal. The purpose of the article is to study the effects of the coronavirus pandemic on the customs system of the countries of the world and to formulate proposals for improving the effectiveness of the functioning of the customs system of Ukraine in the conditions of the negative impact of health risks.

Methods (methodology). The article uses general scientific methods of cognition, and in particular: empirical and logical methods for determining the essence of the main research concepts; statistical, graphic and comparison method for researching the main trends of foreign economic activity and receipt of customs payments to the state budget of Ukraine; generalization - for the formation of research conclusions.

The results. The activity of the customs authorities of the European Union in the conditions of the coronavirus pandemic is analyzed. The European Union's use of the neo-protectionist policy to protect the mining and steel industry through the implementation of the "green course" concept is proven. The effectiveness of measures taken by customs authorities to simplify the procedure for importing medical goods aimed at combating the coronavirus has been studied. The need to increase the effectiveness of the activities of the customs authorities of Ukraine regarding the protection of the national producer, the development of the production of goods with a high level of added value, the fight against smuggling, the development of border infrastructure and the implementation of the concept of electronic customs is substantiated.