Publication date: 11.06.2024
Legal regulation of customs transit: peculiarities and practice of application
Introduction
Customs transit is a key component of international trade, allowing the movement of goods through the territory of one or more countries without paying duties and other fees. Ukraine, as a transit country, has a developed legal framework for regulating customs transit that meets international standards. In this article, we will analyze the legal regulation of customs transit in Ukraine, its peculiarities and practice.
Basic principles of customs transit
Freedom of transit:
- Ensuring the unimpeded movement of goods through the territory of the state without the collection of customs duties, taxes and fees.
Minimizing administrative barriers:
- Simplification of customs procedures for goods in transit, including the use of electronic declaration and control systems.
Ensuring security and control:
- Establishing mechanisms to control the movement of transit goods to prevent smuggling, violations of customs regulations and other illegal actions.
Legal regulation of customs transit in Ukraine
Customs Code of Ukraine:
- The main legal act regulating customs transit is the Customs Code of Ukraine. It defines general provisions, procedures and requirements for the transit of goods through the territory of Ukraine.
International agreements:
- Ukraine is a party to several international agreements regulating customs transit, in particular:
- Convention on a Common Transit Procedure (TIR Convention): provides for the simplification of transit procedures for road transport.
- Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention): sets international standards for customs transit.
Resolutions of the Cabinet of Ministers of Ukraine:
- Additional rules and procedures for customs transit are established by resolutions of the Cabinet of Ministers of Ukraine supplementing the provisions of the Customs Code.
Peculiarities of customs transit in Ukraine
Electronic declaration:
- Use of electronic systems for filing customs declarations and controlling goods in transit. This helps to reduce the time required to process documents and minimize errors.
Guarantees and collateral:
- Requirements to provide financial guarantees to ensure payment of customs duties in case of violation of transit conditions. This may include bank guarantees, collateral, or insurance policies.
Customs control and support:
- Exercise of customs control at all stages of transit, including the use of customs seals, escort by customs authorities and inspections at customs posts.
Practice of applying customs transit
Cooperation with international partners:
- Active cooperation with the customs authorities of other countries to ensure the safety and efficiency of transit traffic. This includes information exchange, joint operations, and training.
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Innovative technologies:
- Use of modern technologies to monitor and control goods in transit, including GPS trackers, automatic license plate recognition systems and other technological solutions.
Problems and challenges:
- Despite the achievements, there are still some problems and challenges in the field of customs transit, such as insufficient infrastructure, corruption, and bureaucratic barriers. Solving these problems requires a comprehensive approach and close cooperation between government agencies
