Development of the organizational structure of customs regulation of the export of petroleum products

  The article reveals the main problems of the mechanism for customs regulation of the export of petroleum products: cancellation of export customs duties at the end of the «tax maneuver», dependence of export customs duties on gasoline and diesel fuel on the world oil price, the government does not take into account the ratio of world and domestic prices when determining the customs duty rate and the ratio of demand and supply of petroleum products in the domestic market to determine the need to apply measures of customs regulation of export, as well as the lack of a mechanism for applying non–tariff regulation measures. In this regard, the author identified the need to reform the mechanism for applying measures of customs regulation of the export of petroleum products. The author has developed an organizational and functional model of interaction between state authorities in establishing measures for customs regulation of the export of petroleum products, which will provide a regulatory, methodological and information basis for the implementation of the proposed mechanism.