CUSTOMS CLEARANCE OF ENERGY SOURCES IMPORTS

Background. The high share of imported energy resources in the structure of the fuel and energy complex reduces the level of energy security. Ukraine is 85% dependent on imports of petroleum products. In such conditions, it is important to ensure the effective functioning of the Energy Customs of the State Customs Service, which carries out customs control and clearance throughout the customs territory of Ukraine. The analysis of recent research and publications has shown that systematic studies of features of customs control and registration of energy sources are absent. However, scientists have studied the peculiarities of energy moving across the customs border in Ukraine and the EU, the problematic issues of customs formalities for goods moving across the customs border of Ukraine by pipeline. The aim of the article is to study and systematize information on customs clearance of energy sources in Ukraine, identify problematic issues and develop proposals to improve the efficiency of the Energy Customs of the State Customs Service. Materials and methods. The information base contains scientific publications of domestic scientists, normative-legal and legislative base of Ukraine. Methods of analysis and synthesis, scientific generalization and comparison of data from scientific sources are used. Results. The main tasks of the Energy Customs of the State Customs Service in ensuring the implementation of policy in the field of customs are analyzed. The analysis of dynamics of export-import operations with oil products on the market of Ukraine for 2011–2020 is carried out. Proposals have been developed to speed up and simplify customs control of oil products and increase the efficiency of the Energy Customs of the State Customs Service. Conclusion. To increase the efficiency of the Energy Customs, it is necessary to intensify work in the areas of: use of technical means of customs control, installation of weighing systems, introduction of express laboratories to strengthen control and reduce customs clearance time, purchase and use resources of leading price agencies to control customs value of oil products, use of oil products labeling for identification purposes.