Essence and features of carrying out customs control ; Сутність та особливості здійснення митного контролю
Problem setting. Customs control plays an important role in shaping the customs system of the country. The system of relationship in the field of customs control is designed to ensure the economic security and national interests of the Ukrainian state. Customs control is a tool designed to minimize negative trends and phenomena, as well as their implications in this area. Therefore, a clear understanding of the essence and features of customs control is an important factor in ensuring the law and order at the customs border of Ukraine.Recent research and publications analysis. In research of the features of customs control involved a significant number of scientists who consider this multidimensional issue from different positions. In particular, it is worth mentioning such scientists as Berezhnyuk I., Bilukha M., Gupanova Yu., Yershov A., Kalinesku T., Krysovatyy A., Martynyuk V., Mykytenko T., Naumenko V., Pashko P. and others. Their works are devoted to the general problems of the organization of carrying out of customs control, the management of customs activities in Ukraine, the role of customs in the system of government bodies. However, the dynamic changes that take place in Ukrainian society determine the need for a deep and unified understanding of the essence of customs control in accordance with current realities, which determines the need for further scientific research in this direction.Highlighting previously unsettled parts of the general problem. The purpose of the article is to analyze the approaches to understanding the essence of the concept of control and customs control, the disclosure of the features and characteristics of carrying out customs control in the modern conditions.Paper main body. In modern scientific literature "control" is interpreted as a multi-faceted concept. It is considered from the standpoint of the systematic observation and verification of a particular object's life-sustaining activity in order to determine its deviation from the parameters defined in advance. The peculiarity of control in this case is characterized by the fact that management subjects verify the conformity of execution the object of management of the tasks and instructions given to him.In the article, the control is considered as a comparison of the planned indicators of the operation of the object with the real indicators of its activities and the adoption on this basis of appropriate management decisions in order to ensure the implementation of the goals and tasks of control activities, aimed at achieving relevant results. Based on this, the control will allow you to influence controlled objects and to detect quantitative and qualitative deviations from those standards, norms and rules that correspond to the optimal functioning of the object.Customs control occupies an important place in the system of types of control, since its carrying out involves the realization of a number of verification actions that are related to the crossing of goods through the customs border of the state.It serves the content of customs procedures, is carried out solely by the customs authorities and along with customs clearance, payment of customs duties and the procedure for customs operations is the total set of components of the customs system of Ukraine.In the article is defined that customs control is a set of means, measures, actions and operations of specialized power bodies aimed at preventing an offense in the area of crossing of goods and vehicles through the state customs border and to prevent the occurrence of undesirable consequences caused by non-compliance with the customs legislation. Customs control is carried out in accordance with following: customs bodies carry out control and verification measures in the form of customs control; customs control promotes effective regulation of foreign economic activity, detecting and preventing offenses in the sphere of crossing of goods and vehicles through the customs border.Based on international standards, customs control has the following features: control procedures should be limited to the minimum number of operations necessary to ensure compliance with customs legislation; the use of an effective risk management system in the process of customs control; the maximum expedient use of information technologies and electronic communication means.Customs control is realized by the customs control bodies, thus ensuring the function of verifying the legality of the movement of goods and vehicles through the customs border. In the process of control customs procedures, not only checks the goods involved in the process of foreign economic transactions, but also provides for the reduction of the level of customs fraud, aimed at the realization of smuggling operations.Conclusions of the research and prospects for further studies. So, based on the fact that customs control is part of the general system of carrying out control actions, is important understanding of the essence of control, which is considered as a comparison of the planned indicators of the operation of the object with the real indicators of its activities and the adoption of appropriate management decisions on this basis. Customs control occupies an important place in the system of control types and represents a set of means, measures, actions and operations of specialized power bodies aimed at preventing an offense in the area of crossing of goods and vehicles through the state customs border and to prevent the occurrence of undesirable consequences caused by non-compliance with the customs legislation. The realization of customs operations in the field of customs control is an important task of the state. ; Розглянуто сутність та особливості здійснення митного контролю. Здійснено оцінку підходів науковців до розуміння сутності контролю та митного контролю. Досліджено особливості здійснення митного контролю в сучасних умовах та його ознаки. Проаналізовано основні елементи митного контролю та їх взаємозв'язок.