Проблемні аспекти застосування мита в Україні

Abstract

The article analyzes different approaches to the scientific definition “duty” like concept, as well as the author's definition of the term “duty”. It is determined that customs are characterized as general signs of customs payments, as well as special features distinguishing the duty among other mandatory payments. It was found that duty - a multifunctional phenomenon. Functions of “duty” are characterized and it is established that the duty always performs a protective function. The reasons for the classification of different types of duties were determined and the division of duties for types for certain reasons was made. It is proposed to allocate certain types of preliminary and final compensatory and anti-dumping duties based on the time of application of compensatory and anti-dumping duties. The types of import duty rates applied in Ukraine are described. It is clear that the procedure for applying the combined import duty rates is currently uncertain. It is established that Ukraine has undertaken to abolish import duties on most goods from the European Union. The role of export duty is analyzed. It is established that the export duty is primarily protective, and its cancellation can lead to negative consequences for the national economy, such as the deficit of natural resources that are subject to export duty and which are an important raw material, as well as a reduction in revenues to The State Budget of Ukraine. The article also highlights the specific features of the seasonal duty. The legislative procedure for the introduction of the seasonal duty, as well as cases of seasonal duty application in Ukraine, are analyzed. During the study of the regulatory framework, a number of deficiencies and gaps in national legislation, which regulates the procedure for the introduction of seasonal duties, have been identified. It is established that introduction of seasonal import duties in Ukraine under the current legislation is impossible. Possible ways of solving these problems are suggested. In particular, it is necessary to establish legislatively a reduced preferential rate as a condition for the application of the seasonal duty, as well as to amend the list of codes of goods for which seasonal duties may be established, since it contains references to such codes according to the Ukrainian Foreign Trade Act, which are missed in the Law of Ukraine “Customs tariff of Ukraine”.