Customs Policy as a Tool for Developing Ukraine’s Export Potential

The purpose of the article was to study the elements of the legal regulatory mechanism in the field of customs policy and its impact on the development of export potential, to clarify the essence of export potential and to study effective financial and non-financial measures to support exports. The research methods used were: monographic analysis, analysis and synthesis, systemic, comparative and legal, generalization and forecasting methods. The need to develop effective measures aimed at the development of export potential has been substantiated. It has been shown that the rapid reorientation of Ukrainian exporters to Western markets is possible only in terms of establishing an effective customs policy and well-chosen financial measures of export support. It is concluded that improvement of customs policy tools and implementation of European law standards into the national legal system are the only possible ways to develop Ukraine's export potential and increase overall exports. It is emphasized that the formation of modern customs policy of Ukraine should be based on modernization, attraction of investments and integration of information technologies.