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In the current conditions of development of European integration processes and strengthening of role of international economic relations, a significant role is played by customs policy and its effective implementation in the context of administering duties. The fiscal and regulatory component of customs duties plays an important role in shaping the financial resources of the state and enhancing the customs security of Ukraine. The theoretical and organizational principles for administering duties have been outlined in the article. Fiscal analysis of the formation of budgetary resources at the expense of import and export duties has been carried out. The article states that import duty is a common tool for regulation of foreign economic activity, along with this it increases the price of goods and reduces its competitiveness.The forecasting of budget revenues from the duty for the near future has been performed. The coefficient of collection of import and export duties has been calculated and its dynamics has been highlighted.It has been found that customs payments are characterized by a regularity of revenues, as the population often needs the consumption of goods and services.The monitoring of the taxation of foreign economic activity in Ukraine made it possible to find out that the fiscal function of custom duty appears to be insignificant in relation to other tax payments, but the nature of customs administration is manifested in its regulatory influence. It should be noted that the policy in the field of customs taxation of consumption should be flexible and take into account the peculiarities of socio-economic development and the state of the consumer market in Ukraine.On the basis of identification of positive and negative features of the customs tax, measures to increase the efficiency of administration of customs duties to the budget have been formulated, among which, the main attention should be paid to simplifying customs clearance procedures, counteracting contraband and corruption facts, enhancing professional skills of the personnel capacities customs units of SFSof Ukraine and automating customs administration and regulation procedures.

Introduction. The formation of the revenue part of the budget is an important kind of activity of any state including Ukraine. Nowadays taxes are not only the main source of filling the state budget, but also a financial regulator of production. The development of the system of imposition of customs duty is urgent for Ukraine; the system which would include an extensive system of customs payments, because in addition to fiscal functions they regulate exportimport operations and ensure the economic security of the state. The purpose. The purpose of the article is to investigate theoretical and organizational principles for imposing a duty, to determine its fiscal role and price effects for the society. Results. The essence, functions and fiscal role of a duty have been determined. The peculiarities of imposing import and export duty have been explained. The influence of a duty on the price of imported goods has been substantiated. The indicators of receipt of customs payments to the budget have been analyzed. The main trading partners of Ukraine have been identified. The peculiarities of administration of consumption taxes in the EU countries have been studied. Measures to increase the effectiveness of a customs duty and enhance its social role have been proposed. It has been proved that the customs-tax policy in the field of taxation of consumption should be flexible and should take into account the peculiarities of socio-economic development and the condition of the consumer market in Ukraine. Conclusion. Nowadays Ukraine’s foreign trade is partially approximated to the world standards. However, there is a need to improve the current system of taxation of export and import operations in order to save time during customs clearance of goods, to reduce differences between customs procedures in various countries of the world as well as to preserve the resources of state bodies and foreign economic entities. The conducted research has shown that today the following priorities are urgent for Ukraine: to combine existing systems of export control, import control and transit control into a single system; to provide foreign economic operators with the possibility to use places of a single electronic access for registration of foreign economic transactions; introduce a system of unified accounting of merchants with the registration only in one country; to provide foreign economic operators with the opportunity to use places of a single electronic access for registration of foreign economic transactions

Introduction. The customs regulation of the consumer market is one of the main universally recognized means of implementing state economic policy, a tool for fulfilling internal tasks. The main work in improving customs regulation of the consumer market should be aimed at increasing the competitiveness of domestic producers, promoting domestic and foreign investment for the national economy, as well as the development of new progressive and harmonized with European practice systems of product standardization and certification. The purpose of the article is to identify pragmatic aspects of customs and tariff regulation of the consumer market, systematization of vectors to increase the efficiency of state regulation of the consumer market of Ukraine. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and social role of the consumer market are studied. Emphasis is placed on the need for state regulation of the consumer market using customs tools. It is established that the development of the consumer market is determined by changes in macroeconomic indicators, among which one of the key is retail trade. The share of the population's expenditures on the purchase of goods and services in the amount of total expenditures (revenues) was monitored. It is revealed that the main element of customs and tariff regulation of the consumer market of Ukraine is the customs tariff. Based on the results of the study of theoretical and practical principles of customs regulation of consumer Ukraine, measures were systematized that will improve the efficiency of its implementation, sustainable and progressive development. Prospects. Further research will focus on the implementation of innovative approaches to international customs regulation, in particular in the European Union, in national practice in order to improve the efficiency of the consumer market.