On the way to European integration, Ukraine is facing many tasks related to the fulfillment of obligations under the Association Agreement with the European Union. One of the key places in the list of such tasks is harmonization of domestic customs legislation in terms of customs procedures with the norms of the European Union. In the context of assistance in solving this problem the essence and structure of customs procedures under the legislation of the European Union were studied. It was established that all customs procedures of the European Union are divided into three groups: release for free circulation, special procedures, export. The following special customs procedures are distinguished: transit (covers external and internal transit), storage (includes customs warehouse and free zones), special use (provides for temporary purpose and end-use), processing (includes processing in the customs territory of the European Union and outside the customs territory of the European Union). One of the most common customs procedures is the release for free circulation and export. The procedure of release for free circulation provides for: collection of duty; collection of other payments in individual cases according to the provisions of the relevant legislation, which obliges to pay them in such cases; application of trade policy instruments and prohibitions and restrictions, if they were not introduced in the previous stages; performance of other necessary formalities required when importing goods. As for the export procedure, it stipulates the following: all goods leaving the customs territory of the European Union must be placed under the customs procedure of export (only goods placed under the customs procedure of processing or transit may be an exception); goods exported outside the customs territory of the European Union are not the subject to customs duties; goods placed in the export procedure remain under customs control until they are in the customs territory of the European Union in the same condition as they were at the time of acceptance of the customs declaration; if the goods remain in the customs territory of the European Union, the exporter must promptly notify the customs authority.

The article is concerned with researching the experience of reputable international organizations on promoting the development and improvement of the work of customs authorities on the example of Ukraine. It is substantiated that the customs authorities of the country play an important functional role not only on the State, but also on the global level, participating in the formation of international security, intensification of foreign trade, development of the world economy, protection of the world’s population from dangerous and substandard products. Thus, ensuring the effective functioning of national customs systems is included in the list of priority tasks not only of the authorities of individual countries, but also of leading international organizations. The integrated efforts of authorized agents at both the State-based and the international levels to develop and improve the work of customs authorities are represented by the international customs cooperation. The research was based on a thorough study of the peculiarities of international cooperation between customs authorities around the world and, in particular, Ukraine. It was determined that in the conditions of functioning of the customs authorities of Ukraine in the structure of the State Fiscal Service, international cooperation remained at a fairly low level of development. Thus, the relevance of activation of the development of interaction between the customs authorities of Ukraine and the international organizations in order to successfully reform the national customs system as an independent authority is substantiated. On the basis of the results obtained, it is identified that today the key international organizations that actively contribute to the functioning and development of customs authorities are the following: the World Customs Organization, the Organization for Democracy and Economic Development, the European Bureau for Combating Fraud, the World Trade Organization. A comprehensive and thorough analysis of the activities of selected international organizations in the context of facilitating the development of customs authorities, including the example of Ukraine, was carried out. On the basis of examining the specialized materials and practices of international cooperation of customs authorities, it is determined that the activities of certain international organizations are directed to: support of work and solving problems of customs authorities in various spheres; providing technical, informational, consulting or financial assistance; improvement of implementation of certain customs operations; introduction of progressive customs instruments and technologies; exchange of best customs practices and experience; creation of a single customs environment by unification of customs rules and principles, etc. It is substantiated that an effective, permanent and mutually beneficial cooperation of the State authorities, including customs authorities, with leading international organizations is a powerful instrument for the development and improvement of the functioning of the national customs system in order to ensure the successful implementation of priority goals at both the national and the international levels. The results of the research can be used by representatives of customs authorities as a systematized informational base for the establishment and further development of cooperation with the major international organizations.

At the present stage, there is a problem of ensuring the sustainable development at all levels. The United Nations has declared 17 Global Goals that must be realized by subjects of mega-, macro-, meso- and microlevels, including customs authorities. In the context of European integration, an important task for Ukraine is to increase competitiveness following the example of successful European states. At the same time, the competitiveness of the country is a multifaceted and multidimensional concept that is influenced by numerous environmental factors. At the present stage, one of the key determinants of the state's competitiveness is its sustainable development. Today, the concept of sustainable development is a new challenge for national customs systems, that’s why it is appeared the need to justify their role in achieving the Global Goals to increase the country's competitiveness. The Sustainable Development Goals exist immanently in the basic functions performed by the customs authorities. After all, the service function of customs bodies is aimed at simplifying customs and trade procedures for law-abiding business in order to intensify international trade as a basis for economic growth. The security and control function of the customs system provides for the protection of the state and its citizens from dangerous and low-quality products that pose a threat to human health and life. The fiscal function of customs authorities is aimed at filling the state budget with customs payments in order to finance the priority areas of the country's development. Achieving the Global Goals is made possible through the use of a variety of customs documents and tools that need to be improved towards sustainable development. Thus, customs authorities are involved in overcoming poverty and hunger in the world by intensifying global trade flows, which, accordingly, provides additional opportunities for employment and filling the state budget with taxes. In this context, it is a matter of assisting the customs authorities to achieve the 1st, 3rd, 5th, 16th and 17th Sustainable Development Goals. In modern conditions, international trade plays a significant role in shaping a stable economy and the welfare of society. In this context, customs authorities contribute to the 8th, 9th, 10th, 11th, 16th and 17th Global Goals by reducing trade barriers to form inclusive societies. Customs are also involved in protecting the planet and ensuring its stability for future generations, while contributing to the achievement of the 12th, 13th, 14th, 15th, 16th and 17th Global Goals.

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