Publication date: 11.06.2024
Customs privileges: types, conditions of granting and legal regulation
Introduction
Customs privileges are an important tool for stimulating foreign economic activity and supporting domestic producers. They help to reduce the cost of importing goods, which can contribute to the development of certain sectors of the economy. In this article, we will analyze the main types of customs privileges, the conditions for their granting and legal regulation in Ukraine.
Types of customs privileges
Exemption from customs duties:
- Certain categories of goods may be exempted from customs duties, taxes, and other payments. This may apply, for example, to humanitarian aid, goods intended for official use by diplomatic missions, or goods imported under international agreements.
Reduction of customs rates:
- Reduced duty rates may be applied to certain types of goods. This often applies to goods that are important for the development of the national economy or social sphere.
Tariff quotas:
- Tariff quotas allow importing a certain amount of goods at reduced or zero duty rates. After the quota is exhausted, standard duty rates are applied to the remaining goods.
Benefits for certain categories of importers:
- Certain categories of importers, such as small and medium-sized enterprises, may be eligible for special customs privileges that promote their development and competitiveness.
Conditions for granting customs privileges
Legal requirements:
- Customs privileges are granted in accordance with the current legislation of Ukraine. The main requirements for their granting are determined by the Customs Code of Ukraine, the Law of Ukraine "On Foreign Economic Activity" and other regulatory acts.
Documentary evidence:
- In order to receive customs benefits, importers must provide the customs authorities with the necessary documents confirming the right to benefits. These may include certificates of origin, licenses, contracts, acts of humanitarian assistance, etc.
Use of goods for their intended purpose:
- Goods imported with the use of customs privileges must be used for the purpose specified by law or the terms and conditions of the privileges. Violation of these conditions may result in the loss of the right to benefits and the need to pay customs duties in full.
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Legal regulation of customs privileges
Customs Code of Ukraine:
- The Customs Code sets out the main provisions for the granting of customs privileges, including the types of privileges, conditions for their granting and the procedure for their application.
Laws and regulations:
- Laws of Ukraine and resolutions of the Cabinet of Ministers of Ukraine detail certain aspects of customs privileges. For example, the Law of Ukraine "On Humanitarian Assistance" defines the conditions for exemption from customs duties for humanitarian aid.
International treaties:
- Ukraine is a party to a number of international treaties that provide for customs benefits. These may include free trade agreements, customs unions, or humanitarian assistance agreements.
Conclusion.
Customs privileges are an important tool for supporting the national economy and developing foreign economic activity. They help reduce the cost of importing goods, promote the development of certain sectors of the economy and meet socially important needs.
