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The purpose of the study is to theoretically substantiate customs regulation, identify shortcomings in its functioning in the prewar and wartime periods, develop appropriate practical recommendations, search for alternatives to meet the demand for imported goods and services, as well as restore the customs and financial security of the country with the condition of ensuring global partnership in terms of implementing the seventeenth Sustainable Development Goal «Partnership for Sustainable Development». It is determined that customs regulation is a subsystem of the State regulation of foreign economic activity, which defines and controls the process of movement of goods and services across the customs border. An analysis of current trends, dynamics of customs security and its components in the plane of effective customs regulation and ensuring the customs interests of the country is carried out. The key indicators that determine the level of customs burden on the country’s economy have been calculated and analyzed. There is a negative trend in such indicators as: provision of customs payments to the revenues of the State budget of the country, provision of customs payments of tax revenues, fulfillment of planned indicators for customs payments. The significance of customs payments in the revenues and tax revenues of the State budget is irrefutable. A comparative analysis of the both prewar and wartime structure of customs payments is carried out. The dynamics of the volume of taxed imports and the tax burden on them in Ukraine during 2018–2023 are studied. The key trends of the studied indicators are declining. The largest decline is observed during the pandemic in 2020 and at the beginning of the ongoing war in 2022. The partnership relations between the State and business entities in the context of the issue of customs regulation through the introduction of a system of preferential taxation of imports during the wartime period are studied. A systematization of normative legal acts of 2022, which fixed preferential conditions for business entities, is carried out. The problems of customs regulation of the prewar period, which significantly affected its efficiency and functional capacity in the wartime period, are identified. Measures for further leveling of these problems with the aim of European integration are proposed.

The customs law system within the EU Customs Union is characterized by the coexistence of EU law and national legislation respecting the primacy of EU law. The above-mentioned basic premise led the authors to a deeper reflection on the significance of Slovak customs legislation. In this context, the scientific publication first emphasizes the basic starting points of the legal regulation of the EU customs area in general, such as the exclusive competences of the EU in the customs area and in the common commercial policy and the legal basis of the EU customs union directly in primary law. Subsequently, the authors provide a comparative and historical view of the Slovak legal regulation of customs law in the period before and after the accession of the Slovak Republic to the EU. In conclusion, the authors summarize the basic impacts of the existence of the EU customs union on Slovak legislation in a positive and negative sense.

An important issue related to the international exchange of goods is the legal norms related to customs issues. In this area, customs procedures are important issues. The is deals with the problem of legal regulations on the application of customs procedures in international trade. The article deals with the issue of customs procedures applied to the issue of the introduction of goods into the customs territory of the European Union. The considerations are illustrated on the example of one of the member countries of the European Union. Classifications and characteristics of customs procedures are presented. In order to illustrate the considerations presented in the work, the process of transportation of goods from one of the member countries of the European Union to Singapore was analyzed in terms of the selection of the customs procedure. The article also presents examples of events and factors causing disruptions in transportation processes, which not only translate into transportation and trade costs, but also can affect potential disruptions in supply chains.

The state budget is the main instrument of state management. The most important source of income for the state budget is taxes, not only in Slovakia but also within the European Union. For the reason mentioned above, the tax area is the focal point of tax collection and recovery of tax arrears. An essential task of the state is to ensure efficient financial administration (tax and customs offices that carry out administration, control and enforcement proceedings), including a stable legislative system that effectively detects tax evasion. Tax evasion occurs most often in indirect taxes, i.e., in the case of VAT and consumption taxes. The article aims to point out typical illegal tax evasion in the consumption tax field and the fight against tax evasion. Analysis and comparison methods were used in the research. The analysis was carried out based on the data of the Financial Administration of the Slovak Republic, where the results of the control activities of the customs authorities were analyzed with a focus on consumption taxes. I drew attention to the most frequently occurring tax evasions in individual excise taxes as well as to the results of the investigation of the Criminal Office of the Financial Administration of the Slovak Republic in the detection of customs tax evasions and VAT on imports.

This article challenges the assumption that border officers enjoy a high level of discretion. By studying customs, it provides insight into how the policing of goods and transport workers is less concerned with 'risky' individuals than it is with promoting international trade flows. In this context, border officer discretion may be seen as a hindrance that must be channeled or curtailed. Interviews with Canadian customs officers demonstrate that technologies facilitate the redistribution of compliance and risk management responsibilities among border policing actors. Such alterations in customs operations have reconfigured discretion in paradoxical ways, both extending and reducing officers' hold on decision-making. This article considers the effects of these changes on officers' use, experience and perception of discretion as well as on their occupational identity.

\"The article considers the theoretical foundations of public administration in the field of customs regulation and control in the context of the EU integration processes and the formation of the Customs Union. A study was made of the process of reforming the EU customs legislation in the context of the dynamic development of integration processes, and the role of customs control in ensuring economic security as a component of national security was analyzed, in particular, pointing to the example of Brexit implications.\"

Widely used trade codes lack taxonomic granularity The volume of international trade in wildlife commodities is immense and, in many cases, is rising ( 1 ). Although there are already wildlife trade data sources [e.g., the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Trade Database and the U.S. Fish and Wildlife Service Law Enforcement Management Information System (LEMIS)], coverage of traded species or countries involved is not comprehensive. This can undermine supply-chain monitoring and fast aggregation of data to inform policy-making ( 2 ). We discuss whether widely used, but limited, international customs codes and governance might evolve to address these gaps.

Empirically assessing sanitary and phytosanitary regulations has proven difficult because most data sources indicate whether a regulation exists but provide no information on the type or importance of the respective measure. In this article, we construct a novel database of U.S. phytosanitary measures and match these to 47 fresh fruit and vegetable product imports from 89 exporting countries over the period 1996–2008. A product-line gravity equation that accounts for zero trade flows is developed to investigate the trade impact of different pest-mitigation measures. While the results suggest that phytosanitary treatments generally reduce trade, the actual restrictiveness of these measures diminishes dramatically as exporters accumulate experience, and it vanishes when exporters reach a certain threshold. The results have important policy implications considering the number of empirical studies that find a negative impact of non-tariff measures on trade.

One of the hallmarks of the 21st century society is rapid technological progress. It must be addressed by national legal systems, which is another theme discussed in this article. Blockchain technology is one of the most current issues, not only in information technology, but also in law.This paper aims to assess the current legal situation and to reflect on the challenges and perspectives that are undoubtedly related to Blockchain, as it focuses on tax and customs law. Whether Blockchain is capable of contributing to more efficient tax and customs collection is a fundamental hypothesis that we will attempt to confirm or refute.

In this paper, we study the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation, such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting, we find an increase in compliance of about 80 percent if subjects have reason to believe that their behavior towards an officer influences their endogenous audit probability. Higher compliance is driven by considerations about how their own appearance and performance affect their audit probability, rather than by the social and psychological effects of face-to-face contact.