INSTITUTIONALITY, LEGAL AND ESSENTIAL ASPECTS OF CUSTOMS REGIMES IN UKRAINE

Abstract

Currently in Ukraine the topical issue for immediate solution is the institutionality of customs regimes, namely the quality of the institution of the customs regime, which is based on the generally accepted system of customs law as institutional and two-tier. In the opinion of politicians, scientists and customs specialists, the institute of customs regime is one of the effective tools in the customs law of Ukraine, as each subject of foreign economic activity, moving goods across the customs border, faces the need to declare their goods, choosing the most favorable mode depending on the purpose of such movement. It is obvious that in conditions of fierce competition in the field of international trade it is important to create favorable conditions for foreign economic activity, increase the volume of transit, export and import of goods across the customs border of Ukraine. This need stems from the fact that such an approach will ensure the creation of new jobs in the customs territory of Ukraine and contribute to the growth of the country’s economy in general. Most scholars believe that in the context of the existing customs regimes in Ukraine, one of the key issues is the need to improve the legal framework for their regulation. This statement is based on the fact that the completion of the process of bringing national legislation and legal practice in the field of legal regulation of customs regimes in line with international standards is slow. The consequence of such actions is the lack of compliance of certain legal customs regulations with the requirements of international standards. At the same time, from the standpoint of the consumer of customs services there is a problem of choosing the right customs regime, as a well-chosen customs regime is the key to effective foreign trade. The article is devoted to the institutional, legal and essential aspects of the functioning of customs regimes in Ukraine, reveals the features of the process of choosing customs regimes by foreign economic entities, defines the key rules of this procedure. A review of regulatory regulators that ensure the adaptation of customs regimes by economic entities in accordance with the existing national legal position. Attention is drawn to the existing scientific views in the context of characterizing the essential content of the conceptual category “customs regime” and provided the author’s position on its interpretation taking into account the situation in modern customs. The key segments of the proposed conceptual category are identified and the advantages of its adaptation in modern customs activity are substantiated.