The concept of customs security today is defined by the Customs Code of Ukraine, other acts of the current legislation, as well as by domestic scientists as a status of protection of customs interests or economic interests of the state in the customs sphere. It is mentioned that there is a correlation between cus- toms and national security. At the same time, there is no established scientific approach to the disclosure of the essence of the customs interest, although this concept is basic in determining the customs security.Several aspects have been taken into account while developing a scientific approach to defining the concept of customs security, First of all, the right to understand security as a category which is perceived as a security function of the state in respect of compliance with its rules. The next aspect concerns the defini- tion of the subjects ensuring the customs security of Ukraine from the standpoint of following the functions assigned to them by the state. It is emphasized the necessity of taking into account the current situation in Ukraine not only in the formation of the concept of "customs security", but also the definition of national security as a rising category and socio-legal phenomenon, which is directly related to customs security. The situation means the military conflict in the East, the provision of a visa-free regime with EU countries, the entry into force of the Association Agreement between Ukraine and the EU.The account of these aspects, current situation of Ukraine and the existing scientific thought has become the basis for the formation of the concept of customs security from a different position not the one which is supported and involves disclosing the content of this concept as the status of protection of customs, economic, foreign economic and other interests.The author's definition of the concept of customs security is given in the article. According to it the customs security is a special legal order of the activity of authorized subjects towards ensuring the implementation by the participants of customs relations of obligatory for all rules in the field of state customs affairs. ; У статті проведено аналіз та узагальнено теоретичні підходи до визначення поняття митної безпеки, деяких її складових частин та особливостей. Розкрито місце, роль та мету митної безпеки. Розглянуто роль суб'єктів забезпечення митної безпеки. Запропоновано визначати митну безпеку з позицій особливого правового порядку діяльності уповноважених суб'єктів щодо забезпечення виконання учасниками митних відносин загальнообов'язкових правил у сфері державної митної справи. Доведено необхідність виявлення зовнішніх та внутрішніх загроз митній безпеці.
The article explores the current issues of scientifically based approaches to the prevention and detection of customs crimes in the foreign economic sphere. Specific measures have been proposed to prevent them and to prevent them from spreading outside customs control in the territory of the State. The main shortcomings regarding the settlement of this issue and the way to resolve them have been revealed. The criminalization of relations in the field of foreign trade was facilitated by the slow response of the State by organizational and legal methods to the activities of external economic actors and the absence of transparent, economically sound, established rules of foreign trade and customs regulation. Despite the widespread and ever-increasing dynamics of criminal offences in the field of customs, the current state of legal science cannot yet offer effective methods of countering them, because there is no consensus on which offences are covered by the concept of "criminal offences in the field of customs" there are no boundaries of the object of influence. The Criminal Code of Ukraine provides, in addition to smuggling, for other offences that can be classified as criminal offences in the field of customs, the association of which will allow to provide a separate forensic characteristic under them, in turn will significantly facilitate the fight against them. Thus, in Ukraine, where more than 60% of gross domestic product is located in the shadow sector, where there is an unbalanced single-sided system of regulation and control, it performs mainly fiscal functions and is deprived of the possibility of full financial control of foreign economic entities there are all necessary prerequisites for the implementation of customs crimes. Thus, prevention is not only the main task of law enforcement agencies, but also a whole system, a set of measures to influence crime. Such measures include activities of various directions: economic, political, ideological, organizational, technical, legal, psychological, cultural ...
The article investigates the main features of the essence of the implementation of the customs policy of the state, finds its etymological nature and reflects the main theoretical and methodological positions of interpretation. The key aspects of the importance of customs policy in ensuring customs security and protecting customs interests are highlighted. The emphasis is placed on the need for a systematic and holistic approach to its implementation, taking into account the volatility of economic trends in the external and internal environment. The main problem aspects that influence its realization from the standpoint of both state authorities and the scientific community are singled out. The corresponding format has formed blocks of tasks, the implementation of which will contribute to an adequate and modern reflection of the role of the state customs service in the modern socio–economic discourse of Ukraine, and will allow fully and effectively respond to global challenges in protecting the customs interests of the state.
Introduction. Customs control is one of the fundamental elements of ensuring not only customs security, but also the security of the national economy as a whole. In order to block and prevent the threats to the customs security of Ukraine, customs, within it competence, are obliged to use the most effective instruments of customs control. Today, one of the tasks of Ukrainian customs is the introduction of a modern, effective system of post-release audit, which focuses on risky economic operators, and the simplification of international trade procedures for persons, who work without violating customs rules.Purpose. Analysis the existing mechanisms of selection companies for conducting the post-clearance audit and identifying the directions for developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine.Results. The study substantiates proposals in developing the system of risk criterias for selection economic operators for conducting a post-clearance audit in Ukraine. It was analyzed international, national foreign and Ukrainian legislation on risk management during customs control. The experience of the advanced states on risk management and using of the risk management system during post-clearance control were explored. According to the results of analysis of the international standards it was detected and proved discrepancy of the Ukrainian risk management system in part of economic operators assessment within post-clearance audit. The article proposes to use automated risk system for selection economic operators for conducting a post-clearance audit in Ukraine and describes components and tools of the system. It is also proposed to introduce certain amendments to the Customs Code of Ukraine.Originality. Proposed recommendations and developed components of risk system for selection economic operators for conducting a post-clearance audit in Ukraine: main aspects of risk analysis during customs audit, analysis area to identify riskiness, objects of analysis, classification of risk criterias, peculiarities of organization of work with the system of selection of enterprises, reaction on risks within the framework of Ukrainian legislation.Conclusion. In accordance with the international commitments, undertaken by Ukraine and in order to increase the level of state economic security, it is necessary to improve the work of post-clearance audit. The introduction of a risk management system for post-release control will allow the creation of an information space that includes information on previous audits and checks, violations, identified risks, causes and conditions, that conducive to non-compliance with legislation by economic operators, assessment of the effectiveness of detection activities, risk analysis and identifying risks. This will ensure timely detection and prevention of violations of customs legislation of Ukraine.
The article focuses on the process of becoming customs brokers. Since the proclamation of the independence of the Ukrainian state, the institution of customs clearance has gone its own way of development. With the pace of world trade, the countries of Europe and the country of communication, with this importance, the instant clearance of goods and vehicles may be identified as contributing to expanding the possibilities of providing customs clearance services. In this context, the effectiveness of the customs officer is crucial, not only for the financial sector but also for economic development - and change in the customs system in Ukraine turns into macroeconomic indicators. It is emphasized that the sphere of customs-brokerage services primarily aims to defend the interests of foreign economic entities and increase the speed of implementation of foreign trade agreements, the speed of movement of goods and vehicles for commercial purposes through the customs border of Ukraine, as well as counteracting smuggling and replenishing of the state budget. The author specifies the requirement for obtaining permit documents by enterprises from the State Fiscal Service of Ukraine and analyzes the subjectivity of enterprises that may receive a permit for customs brokerage activities and identify some deficiencies in the legislation. Also, comparing the experience of foreign countries, the absence of any financial guarantees in Ukraine for paying customs duties by customs brokers have been revealed, which entails risks of non-fulfillment of obligations and violations of the legislation, and as a result, non-receipt of funds to the budget and bringing to administrative liability customs brokers. Extension of scientific researches concerning ways of improvement of customs brokerage activity and substantiation of legislative and practical aspects of such activity for the improvement of their functioning in foreign trade and promotion of commodity producers' activities are made. It is considered that high professionalism and ...
Наукові доробки, розроблені в статті стосуються сегментування процесу розмитнення міжнародних вантажів в режимі «імпорт» за суб'єктами здійснення митного оформлення.В статті досліджено особливості митного оформлення міжнародних вантажів в режимі «імпорт», сформовано послідовність для підприємств щодо здійснення митного оформлення міжнародних вантажів, структуровано пакети документів, які необхідні при здійсненні митного очищення вантажів в режимі «імпорт», що мають надати експортери, імпортери та транспортні компанії (перевізники). А також в статті представлено модель сегментування процесу розмитнення міжнародних вантажів підприємством в режимі «імпорт». Дана модель відтворює операції і комунікації, що розділені між підприємством, роботою митниці на кордоні та внутрішньої митниці з метою оптимізування часу та впорядкування процесу розмитнення. ; Activation of foreign economic activity affects on the implementation of customs operations, which, in turn, include customs clearance of goods. In Ukraine, according to the data of the State Statistics Service, import of goods prevails, therefore operations on customs clearance of import goods concern the vast majority of domestic enterprises. However, despite the massive nature of such operations, most enterprises face a number of problems in customs clearance of international cargo, which necessitates a thorough study of this problem and the search for the optimization ways of these processes by enterprises.The dominant purpose of this article is to conduct a detailed research of the process of customs clearance of goods by enterprises in the customs regime of "import" and the structuring of this process by its key subject.The scientific results achieved in the article concern the segmentation of the process of customs clearance of international cargoes in the regime of "import" by the subjects of customs clearance.In the article the peculiarities of customs clearance of international cargoes in the customs regime of "import" are investigated, a logical sequence of the customs clearance of international cargoes by enterprises is created, and the packages of documents necessary for customs clearance of cargoes in the regime of "import", which exporters, importers and transporters should provide, are structured. The article also represents the model of segmentation of the process of customs clearance of international goods by the enterprise in the regime of "import". This model reproduces operations and communications that are split between the enterprise, the work of the customs at the border and the internal customs in order to optimize the customs clearance time.On the basis of the conducted research, the working actions of the participants in the customs clearance of international cargoes in the regime of "import" are clearly defined and separated, which allows clear understanding of the specifics of the work and optimization of processes depending on the enterprise.Prospects for further research should be based on monitoring the legislation in the context of customs clearance of goods the customs regime of "import" and may concern the construction of algorithms of cooperation with customs authorities.
The master's thesis defines the legal basis of customs brokerage. Established a list of contracts, mediating customs brokerage. Characterized procedure and conditions for economic responsibility customs broker. Proposals for improving the legislation by amending the Civil Code of Ukraine have been formulated. The necessity of improving industry regulations by developing Regulation of customs brokerage is substantiated. ; У магістерській роботі визначено правову основу митної брокерської діяльності. Встановлено перелік договорів, що опосередковують митну брокерську діяльність. Охарактеризовано порядок та умови господарської відповідальності митного брокера. Сформульовано пропозиції щодо удосконалення законодавства шляхом внесення змін до Цивільного кодексу України. Обґрунтовано необхідність удосконалення галузевих підзаконних актів шляхом розробки Положення про митну брокерську діяльність.
The order and peculiarities of customs control, customs clearance and expertise of gas-powered strimmers during the displacement across the State Border of Ukraine in the regime «import» were analyzed. Research publications on improvements of strimmers design were reviewed. Gas-powered strimmers are imported into Ukraine mainly from such countries as China (Champion), Sweden (Husqvarna), Germany (Stihl), Italy (Oleo-Mac, Efco), Japan (Hitachi) and South Korea (Hyundai). Customs tariff number of gas-powered strimmers was determined. Classification of gas-powered strimmers according to Ukrainian Classification of Commodities for Foreign Economic Activity was performed. Gas-powered strimmers belong to goods subcategory 8433119000 «Non electrically powered, non-self-propelled strimmers and cutting machines for grass, parks, sports-grounds with horizontally rotated cutting device». The peculiarities of customs duties and value-added tax computation were researched. Gas-powered strimmer is the subject to radiological control that is performed once at crossing point on the State Border of Ukraine. The order of presentation of the documents required for customs clearance of strimmers are defined. The customs applicant has to present transport documents, commercial documents and certificate of origin. The simplification of customs procedures for regular importing companies in their compliance with customs legislation of Ukraine are offered. The purpose, peculiarities, order and methods of customs expertise of gas-powered strimmers were defined. During the expertise, safety, noise, cutting attachment guard strength, engine performance and fuel consumption of gas-powered strimmers are estimated. Single-piece metal blades are tested. Methods of measuring the technical data of internal-combustion engines are used. Safety enhancement of gas-powered strimmer operating are proposed. It is achieved due to the improvement of design of fastex closure located at suspension system.
The article analyzes the main principles of security and criteria for detailing the customs interests of the state. A systematic approach is elaborated on the development of principles for the implementation of the customs interests of the state, taking into account the specifics of their asceticism. It is proposed to detail the customs interests in the context of the complementarity of ties that arise during their provision. The attention is focused on ensuring the national interests of the state in the area of specification, detailing and asecurtion of interests in the customs sphere, which directly affects the economic development of the country as a whole and the state of national security in particular. The plane of intersection of the interconnections of national economic and customs interests, determined on the basis of which the hypothesis of the multidisciplinary orientation of the latter is formed. In the relevant context, it is proposed to use an integrated approach, using a mechanisms and policies, including regulatory, foreign economic, law enforcement, fiscal, investment, for their full–fledged provision.
The purpose of the article is to study the practice of Customs SFS regarding the customs clearance of vehicles. To achieve this goal in this article used the following methods: induction and deduction, theoretical generalization, monographic ‒ in the study of scientific sources, in the study of laws and other regulations on the implementation of customs control procedures and customs clearance of water vehicles, abstract and logic ‒ for generalization of theoretical provisions, formation of conclusions and proposals, statistical-analytical method for processing statistical data on customs clearance of vehicles. The article analyzes import volumes of second-hand and new vehicles for 2016-2017 year and indicates the reasons for their growth. The geography of import of vehicles to Ukraine was investigated and it was determined that Poland and Lithuania are the largest importing countries of vehicles. In order to more thoroughly analyze the import trends of vehicles, the article analyzes the volumes of customs clearance of vehicles by individual SFS customs. The analysis of the dynamics of import of vehicles makes it possible to assert that the volume of imported vehicles in Ukraine grows year by year. In addition, the volume of imports of used vehicles significantly exceeds the volume of imports of new ones, due to the fact that the import of used vehicles is subject to reduced excise tax rates. Poland and Lithuania are the largest importers of vehicles, since the cost of vehicles in them is much lower than in Ukraine, even taking into account the cost of delivery and customs clearance. As for the number of customs clearance of vehicles in the context of SFS customs offices, most of them were carried out at the Kyiv Customs and Kyiv City Customs, as well as border customs. It should be noted that the small number of customs clearance has been carried out by the Donetsk customs, which is primarily due to the fact that a significant part of its territory is temporarily occupied. The main provisions of this study can be used in the process of developing proposals and making changes and additions to legislation governing the customs clearance of vehicles. ; В статье проанализированы объемы импорта подержанных и новых транспортных средств за 2016‒2017 гг. и указаны причины их роста. Исследована география импорта транспортных средств в Украину и определено, что крупнейшими странами импортерами транспортных средств являются Польша и Литва. С целью более детального анализа тенденций импорта транспортных средств, в статье проанализированы объемы таможенного оформления транспортных средств отдельными таможнями ГФС. ; У статті проаналізовано обсяги імпорту вживаних та нових транспортних засобів за 2016‒2017 рр. та зазначено причини їх зростання. Досліджено географію імпорту транспортних засобів до України та визначено, що найбільшими країнами імпортерами транспортних засобів є Польща та Литва. З метою більш детальнішого аналізу тенденцій імпорту транспортних засобів, в статті проаналізовано обсяги митного оформлення транспортних засобів окремими митницями ДФС.
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. ; 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.
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.
The specificity of customs regulation and customs policy of Ukraine, which at the present stage is an integral part of foreign economic activity in the context of the European integration, was considered. The stages of the formation of customs regulation and the conduct of its own customs policy, as well as the problematic issues of customs regulation faced by the business during customs procedures were analyzed. Highlights of the key components of customs regulation of foreign economic activity in the context of the European integration vector, which require common approaches and unification of all instruments of the regulatory system, namely: the introduction of a "single window" (automated electronic system), reduction of customs rates, simplification of customs documents. The emphasis was placed on the dynamic development of the process of integrating the national system of customs regulation of foreign economic operations into European, whose activation was facilitated by the application of the Regional Convention on Euro-Mediterranean preferential rules of origin from January 1, 2019, the result of which is the mandatory introduction of the identity of the rules of origin of the goods being used in the framework of free trade agreements between its contracting parties. The emphasis was placed on the importance of preventing corruption in customs clearance and control, which, in the opinion of European partners, is an important obstacle to the development of foreign economic relations in the context of European integration. The main problem situations in the customs sphere, which may be related to the manifestations of corruption, are described, and recommendations are given, in order to prevent corruption manifestations during customs clearance. The conclusions were made about the importance of providing favorable conditions for the adaptation of the national economy to international competition by building an effective regulatory mechanism that meets European requirements and international practice.
Modern tendencies of foreign trade are aimed at deepening integration processes and give rise to the need of simplifying customs formalities, which actualizes problems of protection of the state customs space, prevention and non-admission of goods smuggling and violation of customs rules. Under such conditions, there is a need to build a qualitatively new system of customs control, which at the same time would meet the needs of the subjects of foreign economic activity, the state and, at the same time, would correspond to the current dynamic trends in the development of world trade and international customs cooperation. The purpose of the article is to evaluate the effectiveness of customs control based on objective data of customs statistics, as well as presenting own vision of the optimal combination of measures aimed at strengthening customs security and liberalization of foreign trade, which gives rise to the need for further simplification of customs formalities. Within the article, scientific approaches of scientists-economists to the definition of the essence of customs control are investigated, and it is proposed to treat this definition as a system of measures aimed at preventing the movement of goods across the customs border in violation of the requirements of customs legislation. In the work, the main indicators of the effectiveness of customs control are identified and their absolute and relative values are estimated, which allowed to identify a number of positive trends, namely: increasing the border capacity and improving customs control procedures; reducing the share of customs inspections and increasing the share of documentary checks in the structure of forms of customs control. The negative point is the cases of understatement of the customs value of goods detected by the customs authorities, incorrect determination of the country of origin of goods, or attribution of goods not to correct classification group, which testifies to the further need for improvement of forms and methods of customs control on the basis of an automated system of customs risks management. ; В статье исследованы научные подходы ученых-экономистов к определению сущности таможенного контроля и предложено трактовать данную дефиницию как систему мер, действие которых направлено на предотвращение перемещения товаров через таможенную границу с нарушением требований таможенного законодательства. В работе выделены основные показатели результативности таможенного контроля и осуществлена оценка их абсолютных и относительных значений, что позволило выявить ряд позитивных тенденций, а именно: повышение пропускной способности границы и улучшение процедур таможенного контроля; сокращение доли таможенных досмотров и одновременный рост доли документальных проверок в структуре форм таможенного контроля. Отрицательным моментом есть занижения таможенной стоимости товаров субъектами ВЭД, неверное определение страны происхождения товара, или же отнесение товаров не к той классификационной группе, что свидетельствует о необходимости дальнейшего совершенствования форм и методов таможенного контроля на основе автоматизированной системы управления таможенными рисками. ; У статті досліджено наукові підходи вчених-економістів до визначення сутності митного контролю та запропоновано трактувати цю дефініцію як систему заходів, дія яких спрямована на запобігання переміщенню товарів через митний кордон із порушенням вимог митного законодавства. У роботі виокремлено основні показники результативності митного контролю та здійснено оцінку їх абсолютни х та відносних значень, що дало змогу виявити позитивні тенденції, а саме: підвищення пропускної спроможності кордону та покращення процедур митного контролю; скорочення частки митних оглядів та зростання частки документальних перевірок у структурі форм митного контролю. Негативним моментом є виявлені митними органами випадки заниження митної вартості товарів, неправильного визначення країни походження товару, або ж віднесення товарів не до тієї класифікаційної групи, що свідчить про подальшу необхідність удосконалення форм та методів митного контролю на основі авто матизованої системи управління митними ризиками.
Modern tendencies of foreign trade are aimed at deepening integration processes and give rise to the need of simplifying customs formalities, which actualizes problems of protection of the state customs space, prevention and non-admission of goods smuggling and violation of customs rules. Under such conditions, there is a need to build a qualitatively new system of customs control, which at the same time would meet the needs of the subjects of foreign economic activity, the state and, at the same time, would correspond to the current dynamic trends in the development of world trade and international customs cooperation. The purpose of the article is to evaluate the effectiveness of customs control based on objective data of customs statistics, as well as presenting own vision of the optimal combination of measures aimed at strengthening customs security and liberalization of foreign trade, which gives rise to the need for further simplification of customs formalities. Within the article, scientific approaches of scientists-economists to the definition of the essence of customs control are investigated, and it is proposed to treat this definition as a system of measures aimed at preventing the movement of goods across the customs border in violation of the requirements of customs legislation. In the work, the main indicators of the effectiveness of customs control are identified and their absolute and relative values are estimated, which allowed to identify a number of positive trends, namely: increasing the border capacity and improving customs control procedures; reducing the share of customs inspections and increasing the share of documentary checks in the structure of forms of customs control. The negative point is the cases of understatement of the customs value of goods detected by the customs authorities, incorrect determination of the country of origin of goods, or attribution of goods not to correct classification group, which testifies to the further need for improvement of forms and methods of customs control on the basis of an automated system of customs risks management. ; В статье исследованы научные подходы ученых-экономистов к определению сущности таможенного контроля и предложено трактовать данную дефиницию как систему мер, действие которых направлено на предотвращение перемещения товаров через таможенную границу с нарушением требований таможенного законодательства. В работе выделены основные показатели результативности таможенного контроля и осуществлена оценка их абсолютных и относительных значений, что позволило выявить ряд позитивных тенденций, а именно: повышение пропускной способности границы и улучшение процедур таможенного контроля; сокращение доли таможенных досмотров и одновременный рост доли документальных проверок в структуре форм таможенного контроля. Отрицательным моментом есть занижения таможенной стоимости товаров субъектами ВЭД, неверное определение страны происхождения товара, или же отнесение товаров не к той классификационной группе, что свидетельствует о необходимости дальнейшего совершенствования форм и методов таможенного контроля на основе автоматизированной системы управления таможенными рисками. ; У статті досліджено наукові підходи вчених-економістів до визначення сутності митного контролю та запропоновано трактувати цю дефініцію як систему заходів, дія яких спрямована на запобігання переміщенню товарів через митний кордон із порушенням вимог митного законодавства. У роботі виокремлено основні показники результативності митного контролю та здійснено оцінку їх абсолютни х та відносних значень, що дало змогу виявити позитивні тенденції, а саме: підвищення пропускної спроможності кордону та покращення процедур митного контролю; скорочення частки митних оглядів та зростання частки документальних перевірок у структурі форм митного контролю. Негативним моментом є виявлені митними органами випадки заниження митної вартості товарів, неправильного визначення країни походження товару, або ж віднесення товарів не до тієї класифікаційної групи, що свідчить про подальшу необхідність удосконалення форм та методів митного контролю на основі авто матизованої системи управління митними ризиками.
