The forms of customs declaration and procedure for their application
Journal Title: Lex portus - Year 2018, Vol 11, Issue 3
Abstract
One of the most important and complicated stages of the implementation of foreign economic operations is the procedure of customs clearance of goods and vehicles of commercial purpose, which are transported across the customs border of Ukraine, in which the main role belongs to the declaration, which serves as a function of ensuring customs clearance. The article is devoted to the issues of customs declaration forms and the order of their application when moving goods across the customs border of Ukraine. It has been established that when declaring goods moving across the customs border of Ukraine, three types of forms of customs declaration can be applied - oral, written or by action. The most common practice is the written form of declaration, which can be done both on paper and in electronic form. A written form of declaration is provided by giving to the customs authorities a special document – a customs declaration. For the latter, the current legislation provides for different forms and types that sometimes preclude precisely from determining which one is to be applied, especially to citizens when moving goods across the customs border of Ukraine without conducting entrepreneurial activity. Application of the electronic form of declaration is provided by the current Customs Code of Ukraine, but only as a variant of its written form, and the procedure for their application is different, which gives grounds for proposing amendments to the Customs Code of Ukraine by adding to the existing forms of declaration of electronic, necessarily as an independent, the fourth form of declaration.
Authors and Affiliations
Наталья Коваль, Natalia Koval, Наталія Коваль
Keywords
Related Articles
- EP ID EP343699
- DOI 10.26886/2524-101X.3.2018.7
- Views 97
- Downloads 0
Принципы и нормы права, подлежащие применению
Этот материал посвящен практике Международного Суда по делам о континентальном шельфе. В ходе переговоров учитывали следующие факторы: общую конфигурацию побережья сторон, а также его особые или необычные признаки, извес...
Поняття, сутність та особливості адміністрування митних платежів
В статті проаналізовано різні підходи науковців щодо визначення поняття адміністрування митних платежів, та законодавчі джерела тощо. Встановлено, що розгляд порядку та удосконалення адміністрування митних платежів в Укр...
How the trade disputes between EU and Ukraine will be settled under the EU-Ukraine association agreement?
The Article deals with the Dispute Settlement Mechanism (DSM) under the EU-Ukraine Association Agreement setting out the main procedural elements of the DSM and comparing them with the DSM of the WTO. The article analysi...
Противодействие коррупции в таможенных органах ГФС
Статья посвящена исследованию особенностей противодействия коррупции в таможенных органах Государственной фискальной службы Украины. Определяются характерные черты и формы проявления коррупции в таможенных органах. Рассм...
River Basin Management of Water Resources
The article is devoted to the actual problem of transition to a new system of water resources management — integrated water resources management back of the basin principle. The idea that the basin principle is a compone...