FEATURES OF CUSTOMS REGULATION OF FOREIGN ECONOMIC ACTIVITY IN THE CONDITIONS OF EUROPEAN INTEGRATION
The specificity of customs regulation and customs policy of Ukraine, which at the present stage is an integral part of foreign economic activity in the context of the European integration, was considered. The stages of the formation of customs regulation and the conduct of its own customs policy, as well as the problematic issues of customs regulation faced by the business during customs procedures were analyzed. Highlights of the key components of customs regulation of foreign economic activity in the context of the European integration vector, which require common approaches and unification of all instruments of the regulatory system, namely: the introduction of a "single window" (automated electronic system), reduction of customs rates, simplification of customs documents. The emphasis was placed on the dynamic development of the process of integrating the national system of customs regulation of foreign economic operations into European, whose activation was facilitated by the application of the Regional Convention on Euro-Mediterranean preferential rules of origin from January 1, 2019, the result of which is the mandatory introduction of the identity of the rules of origin of the goods being used in the framework of free trade agreements between its contracting parties. The emphasis was placed on the importance of preventing corruption in customs clearance and control, which, in the opinion of European partners, is an important obstacle to the development of foreign economic relations in the context of European integration. The main problem situations in the customs sphere, which may be related to the manifestations of corruption, are described, and recommendations are given, in order to prevent corruption manifestations during customs clearance. The conclusions were made about the importance of providing favorable conditions for the adaptation of the national economy to international competition by building an effective regulatory mechanism that meets European requirements and international practice.