CERTAIN ASPECTS OF LEGISLATIVE INNOVATION IN THE CONDITIONS OF MARTIAL LAW: CUSTOMS AUTHORITIES OF UKRAINE

Abstract

The article is devoted to certain aspects of legislative innovations that affect the work of the customs authorities of Ukraine, namely the work of customs and its regional units. Ukraine is currently undergoing a full-scale military operation unleashed by Russia. The overall development of the country in all areas has been affected by the challenges that echo military action. One of the most painful, vulnerable sectors of the country has become the economy. Falling incomes from various areas of business, mass closures of enterprises, institutions and organizations located in the occupied territories, disruption of the logistics of doing business has led to a reduction in cash inflows to the budgets of various levels. As a result of such events, the first stage of the war was a sharp jump in the inflationary burden on the price component of food and industrial goods, the exchange rate began to rise, which negatively affected the export and import operations of economic entities and reduced incomes in general. To eliminate the negative consequences, certain legal initiatives have been implemented to support the state's economy during the war in Ukraine. The result of the implementation of legislative initiatives was to lead to: reduction of the tax burden on small and medium-sized businesses, at least for the period of martial law; formation of an appropriate system of protection of the national market from offenses that have intensified in the process of transportation of products across the customs borders of Ukraine, from cases of substandard goods or services represented in customs procedures; suspension of unjustified actions of civil servants who, within their own powers, have an impact on the effectiveness of customs control and are able to reduce the effectiveness of fiscal policy if employees neglect their functional responsibilities. The article draws attention to the main segments of customs reform and substantiates the feasibility of its adaptation to martial law. The content of legislative initiatives from the standpoint of amending the Tax Code of Ukraine and other legislative acts of Ukraine to improve legislation during martial law, as well as in terms of customs and tax benefits for both exporters and importers. The content of customs procedures regulated by the Resolution of the Cabinet of Ministers of Ukraine "Some issues of customs control and customs clearance of goods, including vehicles, in martial law" is revealed. Legislative requirements for the rules of importation of vehicles into the customs territory of Ukraine under martial law are outlined, attention is paid to the possibility of choosing the method of customs clearance and customs control of these vehicles by business entities and citizens.