Правове забезпечення митного контролю в Україні ; Legal groundwork of customs control in Ukraine
Досліджено теоретичні засади здійснення митного контролю та його правового забезпечення. Здійснено аналіз чинного законодавства, виокремлено основні елементи, які взаємодіють у системі митного контролю. Розкрито сутність та особливості митного контролю при здійсненні зовнішньоекономічної діяльності в умовах формування новітньої ідеології його здійснення в контексті євроінтеграції. ; Problem setting. Having signed the agreement on association with the EU, Ukraine became the participant of European integration process, demanding standardization of acts in all fields of activity, and direct transportation of goods through border demands adaptation of the current legislation to the European norms. Legal, economic and organizational fundamentals of customs affairs are defined in the Constitution and laws of Ukraine, regulations of the President of Ukraine, the Cabinet of Ministers of Ukraine, acts of the Public customs service and other central executive authorities. The customs service first of all is urged to realize the functions in the field of ensuring integrity and inviolability of borders of the Ukrainian state.Recent research and publications analysis. Problems of customs control, adaptation of the current legislation and European integration processes are devoted to the works of domestic and foreign scholars such as I. Berezhniuk, M. Bilukha, O. Vakulchyk, A. Vdovychenko, L. Voronina, Yu. Gupanova, Yu. Diomin, A. Yershov, P. Kohut, O. Krasivskyi, A. Krisovatyi, V. Martyniuk, T. Mykytenko, P. Pashko, I. Spiva, I. Shkuratov and others. At the same time, scientific research is devoted to the unification, adaptation and harmonization of the current legislation to the requirements of European and world communities, because the effectiveness of customs control, ensuring foreign economic security in the state will depend on how reliable and deep scientific conclusions will be. Highlighting previously unsettled parts of the general problem. Whereas, the questions of legal support is one of the topical issues in the course of interaction of Ukraine and developed countries in all spheres, by means of analysis of existing legislation, admissible clarifications and harmonization it is possible to improve the interaction and increase the efficiency of not only cooperation but also budget filling.Paper main body. The international legal framework for cooperation between Ukraine and the European Union originates from 1991, when the Dutch Foreign Minister, presiding at that time in the European Union, officially recognized the independence of the Ukrainian state. Since then, the Ukrainian side has been able to claim an objective and mutually beneficial cooperation with the countries of the European Union, being a full member of such relationships.Considered the customs affairs in the conditions of economic development of Ukraine, which becomes of particular importance, since the state seeks to expand foreign economic relations and realize their Euro-integration aspirations. The basis of customs relations are statutory and regulatory acts regulating issues related to customs affairs. The legislative framework defines the basic principles of the implementation of the national policy in the field of customs relations in the direction of forming the conditions for the development of foreign economic activity of Ukraine and ensuring the rights and freedoms of the participants in relations in this field. The basic principles of the customs policy of Ukraine are determined by the Verkhovna Rada.Under current conditions, the legislation of Ukraine is formed by such basic statutory and regulatory acts as the Constitution of Ukraine, the Customs Code, laws and subordinate documents, which regulate customs relations between subjects, as well as international treaties, the agreement on implementation of which on the territory of Ukraine provided by the Ukrainian parliament. Separately it is worth mentioning the norms of the Customs Code, which states that "when carrying out customs control and customs clearance of goods, vehicles of commercial purpose, which are transported across the customs border of Ukraine, are applied only the norms of laws of Ukraine and other statutory and regulatory acts on questions of the state customs affairs, effective on the day of acceptance of the customs declaration by the body of incomes and fees of Ukraine".In the event that a situation arises in the field of customs relations, which requires ambiguous interpretation, the Customs Code of Ukraine determines that "in case if the norms of laws of Ukraine or other statutory and regulatory acts on questions of the state customs affairs permit ambiguous (plural) interpretation of the rights and obligations of enterprises and citizens moving goods, vehicles of commercial purpose across the customs border of Ukraine or carry out transactions with goods, which are under the customs control, or interpretation of the rights and obligations of officials the bodies of incomes and fees, as a result of which there is the possibility of making a decision both in favor of such enterprises and citizens, and in favor of the bodies of incomes and fees, decisions must be made in favor of these enterprises and citizens".It was investigated that customs policy in Ukraine is carried out within the framework of strict customs control, which is carried out by the customs authorities, observing procedures and order for carrying out the relevant operations specified in the legislation. Goods, valuables, vehicles, currency, things and other resources that are transported across the customs border are subject to customs control and customs clearance. Customs control is carried out in accordance with the tasks of customs policy, which is carried out in Ukraine.It is substantiated that in order to increase the efficiency of customs control it is necessary that the customs authorities carry out the minimum of procedures necessary for the implementation of customs legislation. Correspondence of procedures and their order is determined by the Customs Code of Ukraine and other legislation acts in this area.In addition to the above-mentioned legislative acts, it is necessary to mention the specialized laws that determine the import duty rates for certain types of goods, regulatory documents on anti-dumping, special and compensatory duties. The Tax Code of Ukraine plays a significant role in the customs sphere, the norms of the Tax Code of Ukraine determine the procedure for taxing the value added tax and the excise tax on imported goods and services.Consequently, the customs policy of Ukraine has the proper legal regulation in the normative documents and a clear orientation to the regulation of customs relations in accordance with generally accepted standards. However, in the direction of implementing the Euro-integration aspirations of Ukraine, our state needs to strengthen customs control in order to ensure the protectionist policy of the Ukrainian state and the compliance of customs operations with the common European values and the widespread practice of customs relations in the European Union.Conclusions of the research and prospects for further studies. Consequently, the customs policy of Ukraine has the proper legal regulation in the normative documents and a clear orientation to the regulation of customs relations in accordance with generally accepted standards. However, in the direction of implementing the European integration aspirations of Ukraine, our state needs to strengthen customs control in order to ensure the protectionist policy of the Ukrainian state and the compliance of customs operations with the common European values and the widespread practice of customs relations in the European Union.