Theoretical bases of implementation of customs procedures at movement of cargoes in containers

Abstract

Purpose. The aim of the article is the theoretical substantiation of expediency of obligatory formation and application of preliminary decisions on classification and origin during customs control of cargoes in containers. Methodology of research. The theoretical and methodological basis of the study is formed by the works of foreign and domestic scientists and practitioners on customs control and implementation of state customs. Methods of theoretical generalization, analysis and synthesis, scientific abstraction are used to clarify the nature and role of customs control; observation and formalization – to monitor the effectiveness of the customs control system when moving goods in containers across the customs border of Ukraine. Findings. The main normative and legal acts of Ukraine concerning the procedure of execution of customs procedures related to the organization of customs control at checkpoints across the state border are analysed. It is established that one of the key obligations of Ukraine under the Economic Part of the Association Agreement with the EU is to accede to the Convention on a common transit procedure, which requires the introduction of NCTS, which will speed up and improve customs procedures for goods in containers moving through Ukrainian European border, reduce the cost of cross-border trade in goods with European countries, and more effectively counter attempts to violate customs regulations. The advantages of Ukraine's accession to the Convention have been identified. Possibilities of making preliminary decisions by the customs authorities on the classification and origin of goods moving across the customs border of Ukraine are revealed. Originality. Substantiation of expediency of formation and application of previous decisions as obligatory has been further developed, which will help to improve customs control when moving cargo in containers across the customs border of Ukraine, by excluding operations to determine the UCG FEA (Ukrainian classification of goods of foreign economic activity) code and country of origin after crossing the customs border. Practical value. The results of the study can be proposed in the activities of customs officials in order to increase the efficiency of customs control and reduce the time of customs formalities for goods moving across the customs border of Ukraine. Key words: customs control, preliminary decisions, customs formalities, customs clearance, customs procedures, joint transit.