Форми митного декларування та порядок їх застосування

Abstract

One of the most important and complicated stages of the implementation of foreign economic operations is the procedure of customs clearance of goods and vehicles of commercial purpose, which are transported across the customs border of Ukraine, in which the main role belongs to the declaration, which serves as a function of ensuring customs clearance. The article is devoted to the issues of customs declaration forms and the order of their application when moving goods across the customs border of Ukraine. It has been established that when declaring goods moving across the customs border of Ukraine, three types of forms of customs declaration can be applied - oral, written or by action. The most common practice is the written form of declaration, which can be done both on paper and in electronic form. A written form of declaration is provided by giving to the customs authorities a special document – a customs declaration. For the latter, the current legislation provides for different forms and types that sometimes preclude precisely from determining which one is to be applied, especially to citizens when moving goods across the customs border of Ukraine without conducting entrepreneurial activity. Application of the electronic form of declaration is provided by the current Customs Code of Ukraine, but only as a variant of its written form, and the procedure for their application is different, which gives grounds for proposing amendments to the Customs Code of Ukraine by adding to the existing forms of declaration of electronic, necessarily as an independent, the fourth form of declaration.