ПОРІВНЯЛЬНИЙ АНАЗІЗ ПІДХОДІВ ДО ПРАВОВОГО РЕГУЛЮВАННЯ МИТНИХ РЕЖИМІВ (ПРОЦЕДУР) В УКРАЇНІ ТА ЄС

Abstract

The article is devoted to the study of the main differences in approaches to the legal regulation of customs regimes in Ukraine and the European Union. The author compares the provisions of the Customs Code of Ukraine and the Union Customs Code and finds that both jurisdictions use similar approaches to legal regulation in this area, which is a consequence of the ongoing efforts to harmonise Ukrainian customs legislation with EU customs legislation. However, the author notes that in some respects the differences are significant. Apart from terminological inconsistencies, which can be justified by the difficulty of translating certain terminology, the concept and the list of customs regimes (customs procedures in the EU) are different. The author has identified an error in the Ukrainian legislator's definition of the term "customs regime" and criticises the definition of this key concept in the EU Customs Code. The author concludes that the European legislator has adopted a more balanced approach to the creation of the list of customs regimes (procedures). The author concludes that the system of customs regimes in Ukraine is overloaded and it is necessary to reduce their number. This will facilitate the customs clearance of goods, simplify the understanding of certain provisions of the Customs Code of Ukraine and improve their enforcement by the competent authorities. The author considers it necessary to exclude from the list of customs regimes such types of customs regimes as duty-free trade and temporary export, as they do not correspond to the definition of a customs regime. Re-importation and re-exportation, in the author's opinion, are actions intended to complete other customs regimes or to dispose of goods not placed under any customs regime. The author suggests that the rules on destruction and abandonment to the State should be combined with the existing rules on the methods of disposal of goods, including sale, free transfer to the relevant entities, etc. Keywords: customs regime, customs procedure, disposal of goods, customs formalities, Union Customs Code, Customs Code of Ukraine