Customs Payments as a Component of the Formation of the Revenue Part of the State Budget of Ukraine under Martial Law

The aim of the article is to explore customs payments as a component of the revenue part of the State Budget of Ukraine under martial law conditions, as well as to outline key problems and substantiate the directions for improving the administration of customs payments. The concept and structure of customs payments are disclosed, which include customs duties, excise tax on imported excise goods, and value-added tax on imported goods. The main functions of customs payments are defined as follows: fiscal, regulatory, budgetary, protective, and political. Customs payment receipts to the State Budget of Ukraine during the period from 2018 to 2024 have been analyzed. The dynamics of receipts showed a significant decline in 2022, but with subsequent recovery. It has been found that the largest portion of customs payments is accounted for by the value-added tax on imported goods. The analysis of the share of customs payments in the revenues of the State Budget of Ukraine showed a significant decrease under martial law. It has been determined that the key issues in customs payment administration are: the inadequacy of legal and regulatory frameworks, staffing issues, queues at customs, corruption, insufficient levels of digitalization of customs procedures, difficulties in ensuring compliance with the conditions for granting customs benefits, and inadequate cooperation between Ukrainian customs authorities and foreign partners. The authors have proposed main directions for improving customs payment administration, including: the abolition of unjustified customs benefits, systematic enhancement of qualifications of customs officials, modernization of the technical facilities of customs posts, automation of procedures, strengthening control over customs value and goods classification, developing international cooperation, and combating corruption. The implementation of these measures will enhance the transparency, efficiency, and compliance of the customs system with European standards, as well as contribute to the economic development of the country.