The priority direction of Ukraine's development is accession to the EU. Movement in this direction should ensure a gradual transition to international norms and standards, including in relation to customs control. In the EU countries, the principles of customs post-audit have become widespread.

The content of the customs post-audit is to promote the development of international trade by achieving a balance between trade facilitation, effective customs control and national security.

In this case, the goods are allowed to pass on the basis of the declarant's self-assessment without their preliminary examination. Control is carried out periodically in the premises of importers, taking into account the data of their documentation.

At the same time, all parties have the following advantages:

1) the procedure for moving imported goods across the border is simplified;

2) costs for storage, insurance, etc. are reduced;

3) public interests are protected through the application of customs post-audit procedures.

In international practice, the following types of customs post-audit are distinguished:

1. "Urgent check for light" (random audit).

2. Scheduled audit.

3. Comprehensive audit.

It should be noted that on September 15, 2011, Ukraine signed the Kyoto Convention [1], which provides for the application of customs audit stages, namely:

1. Preliminary audit - verification of goods crossing the customs territory and their declaration.

2. Current audit - check when crossing the customs border and when declaring.

3. Control based on audit methods - a form of customs control carried out by the customs authorities to verify the correctness and reliability of the data specified in customs declarations through the study of accounting documents, accounts, business management systems after the completion of customs clearance.

At the same time, in world practice, it is believed that post-audit is one of the most effective forms of customs control.

Documentary verification is used as a tool for implementing the form of post-audit customs control in Ukraine. According to Art. 345 of the Customs Code of Ukraine [2], it is understood as «a set of measures by which the customs authorities are convinced of the correctness of filling out customs declarations, declarations of customs value and the reliability of the data indicated in them, the legality of importation (transfer) of goods to the customs territory of Ukraine or to the territory of free customs zone, export (shipment) of goods outside the customs territory of Ukraine or outside the territory of the free customs zone, as well as the timeliness, reliability, completeness of the calculation and payment of customs and other payments, as well as fines, the collection of which is entrusted to the customs authorities».

At present, the customs policy may well be attributed to the most significant manifestations of state sovereignty. This causes increased attention to it from the legislative and executive authorities both in the establishment of international relations and in solving internal problems at the state level.

Currently, the existing customs policy in the state is not perfect, as evidenced by the following facts:

1) in the general trade turnover, a large number of goods are moved with the concealment of information from the customs authorities or by smuggling;

2) a large number of offenses in the field of intellectual property;

3) non-compliance of the existing customs control system with modern throughput standards;

4) corruption in the customs authorities;

5) a large amount of shadowing foreign economic activity of domestic producers.

Thus, the improvement of the customs policy in Ukraine should be aimed at optimizing the customs tariff by reducing the tax pressure on groups of imported goods while protecting the competitiveness of domestic producers from too high rates. In addition, the development of the principles of customs post-audit with the expansion of the powers of customs authorities is of current importance in the state.