Customs Authorities of Ukraine: Tasks, Management Structure and Directions for Improving Efficiency

The scientific article comprehensively examines the main tasks, as well as the organizational and management structure of the customs authorities of Ukraine under the contemporary conditions of public administration transformation, ongoing wartime challenges, rapid digitalization, and deepening European integration processes. It is thoroughly substantiated that modern customs authorities cannot be regarded exclusively as traditional fiscal institutions, because their comprehensive operational activities combine essential control, security, service, analytical, and coordination functions within the overall state governing system. The place and institutional role of the State Customs Service of Ukraine in the public administration system are clarified, with a clear emphasis placed on the fundamental distinction between policy formation and the practical implementation of state customs policy. Furthermore, the study systematizes the key areas of customs activity, including customs control and customs clearance, administration of customs payments, risk management, counteraction to violations of customs rules, protection of intellectual property rights, maintenance of official customs statistics, development of electronic information resources, and international cooperation. It is convincingly argued that the overall performance of customs authorities should be assessed not only by the volume of state budget revenues, but also by a comprehensive set of performance indicators reflecting the speed and transparency of customs clearance, the quality of interaction with business entities, the effectiveness of risk-oriented control, the level of digitalization, and the capacity to prevent customs offences. The centralized hierarchical nature of customs administration is characterized in detail, including the State Customs Service of Ukraine at the central level, regional customs offices, and local customs posts. It is concluded that the further comprehensive improvement of systemic customs administration must harmoniously combine the fiscal interests of the state with trade facilitation, operational transparency, technological modernization, and the gradual systematic approximation of national customs procedures to European standards and best international practices.