CONCEPTS AND ESSENCE OF CUSTOMS PROCEDURES IN ACCORDANCE WITH LEGISLATION OF UKRAINE

Abstract

International trade is one of the main forms of international economic relations, so the contradictions arising from the customs clearance of goods have a significant negative impact on each country separately, and on the world economy in general. In this regard, the need to bring customs procedures to EU standards is not in doubt. Integration processes in the customs sphere make a significant contribution to the economic development of countries. In recent years, Ukraine has made good progress in the liberalization of traderegimes, this also applies to customs procedures. Procedures of customs control and customs clearance of goods transported across the customs border of Ukraine are uniform and regulated by the relevant legal acts. The essence of customs procedures is that they reflect the relevant conditions that must be observed in respect of goods placed under the relevant procedure. Also, with its help, the subjects of foreign economic activity exercise their rights and obligations in the customs sphere. In a broad sense, the customs procedure is a regulatory system, internally structured by legal relations, focused on achieving a specific legal result and consisting of relevant customs elements that successively change each other. In a narrow format, customs procedures are considered as a set of rules that define for customs purposes the requirements and conditions of possession, use and (or) disposal of goods in the customs territory of the customs union or abroad. Each customs procedure is a set of requirements stipulated by: the order of customs control of goods, customs clearance of goods and the peculiarity of collection (payment) of customs duties, the conditions of which depend on the purpose, form and conditions of their movement (that is, a certain customs regime). Knowledge of their legal nature and their implementation in full and in accordance with the requirements of the current legislation contributes to the strengthening of the customs policy of the state, the completeness of customs payments and reduces or even eliminates the possibility of transportation of contraband into the territory of the state. It should be noted that the effectiveness of customs procedures is determined by the balance of interests of the state and participants of foreign economic activity.