Improvement of the customs regulation system in Ukraine based on the experience of foreign countries. The article is devoted to the issues of functioning and reformation of the customs regulation system of Ukraine. It is noted that in the process of reformation of the practice of customs policy realization and improvement of the mechanism of usage of customs and tariff regulation instruments it is expedient to use the experience of foreign countries especially because of the course towards the European integration of Ukraine. The problems of adaptation of Ukrainian legislation to the legislation of the European Union and other partner states are considered. The goal to improve the Ukrainian tax and customs legislation was set. As a result, national customs system will comply with the international legal norms. It has been determined that the strategic direction of state regulation of the foreign economic sphere is the implementation of the export-oriented policy of enterprises. This calls for the optimization of the export structure, expansion of the range of goods and services, an increase in the share of high-tech products in the total volume of exports, and new markets to enter. The following directions of improving the system of administration of customs payments are proposed: the establishment of optimal tax rates, discounts and benefits, the introduction of effective methods of management and combating corruption, and others.