Удосконалення митного оподаткування: сучасний стан

Abstract

This article explores the current status of customs payments and the development of proposals on the prospects for their collection. It is determined what payments we attribute to customs: duty, excise tax on imported goods (products) in the customs territory of Ukraine, value added tax on goods (products) imported into the customs territory of Ukraine. The main types of customs duties used in Ukraine are indicated, namely: import duties; export duty; seasonal duty; special types of duties (special duty; anti-dumping duty; countervailing duty); additional import duty. It is noted that the organization of the levying of duties consists in three positions: determination of the heading and the country of origin of the goods; control of timely and correct payment of duties and other taxes; ensuring that the owner of the goods returns excess tax payments. The analysis of customs payments to the State Budget for 2009 (after Ukraine’s accession to the World Trade Organization) – 2018 (it has been investigated that customs revenue has been increasing since 2009). The main ways of improving the system of administration of customs payments are outlined, namely: improvement of information and educational support of the customs authorities; strengthening the control of customs authorities on the correct classification and determination of the country of origin of goods; simplification of the customs clearance system; use of electronic declaration only; development of the state program of development of foreign trade activity; promoting the implementation of European Union experience into national practice; intensifying the fight against corruption, especially in customs posts; application of the simplified procedure for customs clearance of goods; providing tax benefits and discounts; formation of effective management, creation of a system for controlling the entry into circulation of goods.