РІШЕННЯ ЩОДО ЗОБОВ’ЯЗУЮЧОЇ ІНФОРМАЦІЇ В КОНТЕКСТІ ГАРМОНІЗАЦІЇ ЗАКОНОДАВСТВА УКРАЇНИ ІЗ ЗАКОНОДАВСТВОМ ЄС: ПРОБЛЕМНІ АСПЕКТИ РЕГУЛЮВАННЯ

Abstract

The article deals with such an instrument for simplifying and speeding up customs formalities as the issuance of decisions relating to binding information. These decisions help to reduce the time of customs formalities, unify the approaches to classification of goods, increase the predictability of foreign economic transactions, facilitate customs formalities in relation to complete objects delivered in a disassembled state in several batches, contribute to reducing the number of appeals against cards of refusal to accept customs declarations or customs designs, etc. It is noted that the use of the term advance decisions (rulings), which was used previously, is more consistent with the content of these decisions. The article clarifies the problems in the legal regulation of the procedure of issuing such decisions in connection with the recent changes in the domestic customs legislation aimed at harmonisation with the European Union customs legislation. The author suggests ways of solving these problems and further improving the institution of decisions on binding information in the customs legislation of Ukraine. In particular, it is proposed to expand the scope of such decisions and to use them not only in connection with the tariff classification of goods and the determination of their country of origin, but also in connection with customs valuation. The benefit to the holder of a binding valuating information decision would be the legal certainty that the operations covered by the decision would be treated by the customs authorities in accordance with the decision when the goods are imported or exported. In addition, the need to standardise the procedure for appealing against decisions on binding information in cases where the applicant does not agree with them and the consequences of such an appeal are explained. In particular, the author is convinced that it is necessary to add to the existing grounds for appeal against decisions on binding information those grounds where such decisions do not comply with the law. Moreover, the author considers it necessary to regulate the question of which customs authorities are authorised to take such decisions. Currently, the legislation does not answer the question of which customs authorities can take such decisions and which cannot. The author argues that it is inappropriate to exclude decisions relating to binding information from the scope of the right to be heard, since the customs authorities are no less interested in such decisions than the applicant company. Keywords: binding information decision, customs authorities, classification of goods, origin of goods, customs valuation, appeal.