The intensification of military and political instability and the activization of European integration processes necessitate the development and use of precisely urgent instruments at different levels and in different spheres. In the conditions of fulfillment of European integration obligations one of the priority directions requiring urgent reforms is the customs system of Ukraine. Along with the already implemented reforms in the customs sphere, there are still a number of unresolved tasks that require the introduction of effective and progressive tools. At the same time, the effectiveness of such tools is determined on the basis of a comprehensive information base, which is the result of a targeted assessment. Thus, an important problem today is the selection of a reasonable list of indicators to diagnose the optimality of customs urgent instruments to ensure the successful European integration of Ukraine. Indicators of evaluation of customs urgent instruments should be understood as measures of effectiveness of formation and use of customs urgent instruments at different levels in the context of urgent solution of urgent problems of customs nature, elimination or minimization of their negative impact, primarily on export-import operations of enterprises, increasing the favorability of customs services of foreign economic activity subjects and activation of international trade. In order to assess the effectiveness of customs urgent instruments for effective solution of urgent problems of the state customs system functioning and provision of its progressive development the system of diagnostic indicators was prepared based on a number of principles: purposefulness, urgency, anti-crisis, activation, relationship with stakeholders, multilevel orientation, the relationship with European integration, harmonization, specificity, adaptability, optimality, accessibility, effectiveness, information diversity. The developed typology of diagnostic indicators hierarchically differentiates such indicators to assess the impact of customs urgent instruments at different levels (mega-, macro-, meso- and micro-levels) of national economy in order to provide favorable customs services to enterprises as a precondition for enhancing export-import activities in the conditions of Euro-integration transformations.

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.