Analysis of modern researches regarding customs procedures in transport in Ukraine
Journal Title: Правова позиція - Year 2017, Vol 1, Issue
Abstract
The article is devoted to the analysis of scientific achievements of Ukrainian scientists and practitioners regarding the interpretation and operation of “customs procedures” notion. It is established that in the dissertation researches on customs subjects, which were conducted since 1999 till the entry into force of the third Customs Code of Ukraine, there is a clear position of scientists regarding the components of the customs procedure, namely customs control, customs clearance and customs payments. It is emphasized that with the entry into force of the Customs Code of Ukraine in 2012, the term “customs formalities” was introduced in the customs legislation; the meaning of the term “customs procedure” has changed considerably. It has led to confusion in the legal thinking and enforcement of customs legislation in Ukraine. The existence of some scientific developments regarding customs procedures on water and air transport, which do not allow to develop scientifically substantiated recommendations on increase of efficiency of these procedures in other types of transport, is established. A sufficient number of schemes, instructions, regulations and local customs acts regarding customs procedures in various modes of transport are not known or inaccessible to a wide range of readers, that does not allow to highlight the specifics of such procedures in different modes of transport. It is proved that the problems of customs procedures in rail, road, and pipeline transport remain almost unexplored, although there are few publications in the special literature. It is determined that the book series “Customs in Ukraine” do not include a scientific approach to the phenomena under investigation, including the customs procedures in transport. There is no doubt in a high level of knowledge and professional training of the drafters of these publications, but only citation of normative acts of public authorities on the issue under consideration indicates a lack of scientific value and effectiveness.
Authors and Affiliations
В. В. Прокопенко
Keywords
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