УДОСКОНАЛЕННЯ МЕХАНІЗМУ ПОДАННЯ ЗАГАЛЬНОЇ ДЕКЛАРАЦІЇ ПРИБУТТЯ

Abstract

The general arrival declaration is a modern tool of advance information that allows to ensure a high level of security and takes into account the peculiarities of various types of transport used to move goods between countries. The main purpose of the introduction and use of the general arrival declaration is to obtain preliminary information by customs authorities and analyze it in the context of minimizing security risks. The purpose of the paper is to develop proposals, taking into account international experience, to eliminate problematic aspects and improve the mechanism of submitting a general declaration, which will allow to increase the effectiveness of risk management in customs affairs, in particular, security risks. Methodology of the study is based on general research methods of synthesis and analysis, deduction and induction, comparison, generalization, abstraction, dialectical cognition (for the formation of the theoretical basis of the research and consideration of normative legal acts of Ukraine regarding the functioning of the institution of the general declaration of arrival), the method of comparative legal cognition (for study of norms of customs legislation on the studied issues). Results. On the basis of the generalization of world experience and the analysis of the domestic practice of applying the general declaration of arrival, measures are proposed to improve the functioning of its mechanism in Ukraine, which will allow to increase the effectiveness of the risk management system and customs control in the context of the security of international cargo, in particular, the establishment of a time limit to which payments can be made changes to the general declaration of arrival and the conditions to be followed, introduction of responsibility for submitting the general declaration of arrival. Practical implications. Working out, taking into account the world experience, proposals regarding the mechanism of application of the general declaration of arrival in order to minimize security risks. Value/originality. The implementation of the proposed measures to improve the functioning of the mechanism of the general declaration of arrival in Ukraine will allow: to bring the customs legislation of Ukraine closer to the EU legislation, which will contribute to the effective protection of the rights and interests of subjects of foreign economic activity; to improve the current legal norms in terms of providing significant simplifications of customs formalities for enterprises with a high degree of trust; reduce corruption risks and offenses related to the registration of the movement of goods, transit operations.