CUSTOMS REGULATION OF THE IMPORT OF PASSENGER VEHICLES INTO UKRAINE

Abstract

Purpose. The aim of the article is to develop proposals for improving the pragmatics of taxing the import of passenger vehicles based on the analysis of foreign experience, evolution and actual practice in Ukraine. Methodology of research. The theoretical and methodological basis of the research is the fundamental provisions of modern theory, legal regulation of customs and customs regulation, scientific works of scientists. The dialectical method of cognition is used in the process of research, to reveal the essence and differences of the concepts of customs formalities, customs clearance. The methods of analysis, synthesis and generalization helped to develop recommendations and proposals for improving the process of importing passenger cars into the territory of Ukraine. Logical and historical methods helped to analyse the effectiveness of legal acts in the field of movement of passengers’ vehicles in the last decade. Findings. The peculiarities of the customs regulation of the process of importing passenger vehicles into Ukraine are considered. The problems and conflicts of the legal regulation of customs taxes on the import of light vehicles are substantiated. The vectors of customs and tax policy in the field of taxation of cars imported into Ukraine have been determined. Originality. It is proposed to transform the approach to taxation of imported cars in the context of the need for environmental protection and safety of the population and the nature. Practical value. The obtained research results can be used in the improvement of customs and tax legislation, as well as in further scientific developments regarding the customs regulation of the process of importing passenger vehicles into Ukraine. Key words: passenger vehicles, customs formalities, customs clearance, movement of vehicles.