ДОБРОВІЛЬНЕ СТРАХУВАННЯ ГРОМАДЯНСЬКОЇ ВІДПОВІДАЛЬНОСТІ ПЕРЕД МИТНИМИ ОРГАНАМИ

Abstract

Formulation of the problem. At present, in the conditions of the development of trade, international transportation is becoming more significant. However, despite this, insurance of civil liability to the customs authorities with the use of the International Road Transport Book in the Republic of Belarus shows a negative trend. The purpose of the research is to explore the features of civil liability insurance to customs authorities using the International Road Transport booklet in the Republic of Belarus and analyze its dynamics, as well as to identify possible trends in its development. The object of the research is the features and practical procedures for voluntary insurance of civil liability to customs authorities using the book of International road traffic in the Republic of Belarus. Methods used of the research. The use of the induction method allowed us to designate ways to improve the procedures for voluntary insurance of civil liability to the customs authorities. The hypothesis of the research. The negative tendency of civil liability insurance to customs authorities is partly related to restrictive conditions, under which the carriage of goods under the International Road Traffic System can be carried out. The statement of basic materials. The Convention on International Road Transport defines the carriage of goods carried without intermediate transshipment in road vehicles, their compositions or containers, crossing one or more borders, from the customs of departure to the customs of destination, provided that a certain part of the International Road Transport operation between its beginning and end is made by road. Goods transported in accordance with the International Road Transport Procedure are exempt not only from paying or depositing in the intermediate tariffs of import and export duties and taxes, but also from customs inspection in them. Originality and practical significance of the research. The procedure for the operation of civil liability insurance to customs authorities with the use of the International Road Transport booklet, taking into account the UN Customs Convention on the International Carriage of Goods, is disclosed. Conclusions of the research. Insurance organizations of the Republic of Belarus increase the demand for insurance of civil liability to the customs authorities using the book of International road traffic and popularize it among residents of the country. This will contribute to the development of not only the insurance market in the country, but also the maintenance of the status of the Republic of Belarus as an export-oriented country.