Організаційно-правове забезпечення митного контролю у морських та річкових портах України

Abstract

The article defines the legal basis for customs control at the sea and the river ports of Ukraine, points out the specifics of such control, which consists of the customs formalities are carried out on sea and river transport in the zones of customs control, located not only on the territory of sea and river ports, but also in the water areas of ports, which open to the international traffic, the creation of temporary zones of customs control at moorages and ships. The basis of the legal basis for customs control of water transport in Ukraine is the Customs Code, The typical technological scheme for the implementation of customs control of water transport carriers and goods, they are moving at border crossing points and the Procedure for the implementation of customs formalities on sea and river transport, approved by an order Ministry of Finance of Ukraine, dated 10.03.2015 № 308. The introduction of the mechanism of “single windows” in Ukraine is considered to be acceptable. It is noted that the system of updated legislation and the organizational mechanism of its work still need to be worked out in practice, the positive experience of foreign countries in this matter should be studied and the EU documents in this area are taken into account, the obligations on fulfillment of which were taken by our state at the signing of the Association Agreement 2014. However, positive changes have been already fullfiled, they are not always approved and unconditionally implemented locally; however, in the near future, the updated legal framework and the subsequent developments in the areas of customs and maritime law will provide the necessary impulse for updating law enforcement practices and promote the creation of an effective basis for Ukrainian legislation.