JOINT TRANSIT PROCEDURE: STRATEGY AND STATE OFIMPLEMENTATION IN UKRAINE
Анотація
Introduction. The article examines the state of implementation in our country of national legal and organizational-administrative measures provided for the involvement of Ukraine in the common transit procedure in force in the European Union, based on the use of the New Computerized Transit System. The main attention is paid to the legal prerequisites, as well as to the current international and domestic standards, which determine the strategic tasks and their corresponding directions in the organization of the implementation of the joint transit procedure by Ukraine. The set of measures implemented in the process of deployment of the new transit system, which will support effective customs control, promote legal trade and cross-border movement of goods, use modern technologies and meet the requirements of both the customs service of Ukraine and economic operators, has been analyzed. In the conclusions to this article, proposals are formulated regarding the development of the joint transit procedure in Ukraine and further improvement of its functional capabilities.
The purpose of the article is to find out the current state of implementation of national legal and organizational and administrative measures aimed at the implementation of the joint transit procedure by Ukraine, with the determination of directions for its further improvement.
Methods. The methods of comparison, analysis, and synthesis were used during the study of the state of implementation of national legal and organizational-administrative measures, provided for the involvement of Ukraine in the common transit procedure in force in the European Union (EU).
Results. The complex of measures implemented in the process of deployment of the new transit system in accordance with the provisions of international and national standards was characterized, which made it possible to determine and propose directions for promoting the proper functioning and development of the joint transit procedure, in particular, with regard to the further harmonization of national regulatory and legal acts on issues of application, filling out and processing customs declarations in accordance with the provisions of international legislation, improving the variability of the use of transit simplifications, information support for employees of the customs service of Ukraine and economic operators.
Perspectives. It is advisable to continue scientific research on the use of the joint transit procedure in Ukraine, taking into account the expected updates of international legal norms regarding the implementation of mutual administrative assistance in relation to requirements, the establishment of rational operational cooperation, coordination and information exchange with other customs organizations, including for the purpose of managing transit operations and their tracking.
Ключові слова
Повний текст:
>PDF
Посилання
Mytnyi kodeks Ukrainy vid 13.03.2012. № 4495-VI. VR Ukrainy VR Ukrainy [Customs Code of Ukraine]. (2012, March, 03). Verkhovna Rada of Ukraine. Available at: http://zakon.rada.gov.ua/go/4495-17.
Uhoda pro asotsiatsiiu mizh Ukrainoiu, z odniiei storony, ta Yevropeiskym Soiuzom, Yevropeiskym spivtovarystvom z atomnoi enerhii i yikhnimy derzhavamy-chlenamy, z inshoi storony: mizhnarodnyi dokument vid 27.06.2014. VR Ukrainy [Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their member states, on the other hand: international document]. (2014, June, 06). Verkhovna Rada of Ukraine. Available at: http://zakon.rada.gov.ua/laws/show/984_011#Text.
Konventsiia pro protseduru spilnoho tranzytu: mizhnarodnyi dokument vid 20.05.1987. VR Ukrainy [Convention on the procedure of common transit: international document]. (1987, May, 05). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/994_001-87#Text.
Ruda, T.V. (2022). Osoblyvosti zastosuvannia protsedury spilnoho tranzytu v konteksti norm mizhnarodnoho zakonodavstva [Peculiarities of the application of the joint transit procedure in the context of international legislation]. Innovatsiina ekonomika – Innovative Economy, 1, 163–168. Available at: http://inneco.org/index.php/innecoua/article/view/905.
Kapitanets, S. V., Zaiats, V. V. (2022). Ctruktura ta funktsional Sluzhby pidtrymky Novoi kompiuteryzovanoi tranzytnoi systemy (NCTS) [Structure and functionality of the New Computerized Transit System (NCTS) Support Service]. Ekonomika ta suspilstvo – Economy and Society, 42. Available at: https://economyandsociety.in.ua/index.php/journal/article/view/1671.
Konventsiia pro sproshchennia formalnostei u torhivli tovaramy: mizhnarodnyi dokument vid 20.05.1987. VR Ukrainy [Convention on simplification of formalities in trade in goods: international document]. (1987, May, 20). Verkhovna Rada of Ukraine. Available at: http://zakon.rada.gov.ua/laws/show/987_012.
Pro pryiednannia Ukrainy do Konventsii pro sproshchennia formalnostei u torhivli tovaramy. Zakon Ukrainy vid 30.08. 2022 № 2554-IKh. VR Ukrainy [On the accession of Ukraine to the Convention on simplification of formalities in trade in goods. Law of Ukraine]. (2022, August, 30). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/2554-20#Text.
Pro rezhym spilnoho tranzytu ta zaprovadzhennia natsionalnoi elektronnoi tranzytnoi systemy. Zakon Ukrainy vid 12.09.2019 № 78-IKh. VR Ukrainy [On the joint transit regime and the introduction of the national electronic transit system. Law of Ukraine]. (2019, September, 12). Verkhovna Rada of Ukraine. Available at: http://zakon.advicegov.ua/laws/show/78-IX#Text.
Pro mizhnarodni dohovory Ukrainy. Zakon Ukrainy vid 29.06.2004 № 1906. VR Ukrainy. VR Ukrainy [On international treaties of Ukraine. Law of Ukraine]. (2004, June, 06). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/1906-15#Text
Mytni prototypy: mizhnarodnyi document. VR Ukrainy [Customs prototypes: international document]. (2020). Verkhovna Rada of Ukraine. Available at: http://ec.europa.eu/taxationcustoms/sites/taxation/files/resources/documents/common/eutraining/customs_blueprintsru.pdf.
Dorozhnia karta pryiednannia Ukrainy do spilnoi tranzytnoi protsedury YeS/IeAVT: mizhvidomchyi dokument vid 28.09. 2018 Derzhavnoi fiskalnoi sluzhby Ukrainy, Ministerstva finansiv Ukrainy, Uriadovoho ofisu koordynatsii yevropeiskoi ta yevroatlantychnoi intehratsii Sekretariatu Kabinetu Ministriv Ukrainy [Roadmap for Ukraine’s accession to the EU/EFTA joint transit procedure: interdepartmental document dated September 28. 2018 of the State Fiscal Service of Ukraine, the Ministry of Finance of Ukraine, the Government Office for the Coordination of European and Euro-Atlantic Integration of the Secretariat of the Cabinet of Ministers of Ukraine]. Available at: https://tax.gov.ua/pro-sts-ukraini/arhiv/naglyadova-rada/dorojnya-karta-priednannya-ukraini-do-s/.
Pro pryiednannia Ukrainy do Konventsii pro protseduru spilnoho tranzytu. Zakon Ukrainy vid 30.08.2022 № 2555-IX. VR Ukrainy [On the accession of Ukraine to the Convention on the common transit procedure. Law of Ukraine]. (2022, September, 08). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/2555-20#Text.
Deiaki pytannia, poviazani iz zastosuvanniam mytnykh deklaratsii okremykh typiv. Postanova Kabinetu Ministriv Ukrainy vid 05.08.2020 № 681. VR Ukrainy [Some issues related to the application of certain types of customs declarations. Resolution of the Cabinet of Ministers of Ukraine]. (2020, September, 08). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/681-2020-%D0%BF#Text.
Pro zatverdzhennia Poriadku zapovnennia mytnykh deklaratsii okremykh typiv. Nakaz Ministerstva finansiv Ukrainy vid 22.12.2020 № 795. VR Ukrainy [On the approval of the Procedure for filling out customs declarations of certain types. Order of the Ministry of Finance of Ukraine]. (2020, December, 12). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/z0076-21#Text.
Pro zaprovadzhennia pilotnoho proektu z testuvannia roboty natsionalnoi elektronnoi tranzytnoi systemy. Nakaz Derzhavnoi mytnoi sluzhby Ukrainy vid 13.11.2020 № 520. VR Ukrainy [On the introduction of a pilot project for testing the operation of the national electronic transit system. Order of the State Customs Service of Ukraine]. (2020, November, 13). Verkhovna Rada of Ukraine. Available at: https://customs.gov.ua/documents/pro-zaprovadzhennia-pilotnogo-projekto-z-testuvannia–roboti-natsionalnoyi-elektronnoyi-tranzitnoyisistemi-153.
Pro vnesennia zmin do Mytnoho kodeksu Ukrainy ta inshykh zakoniv Ukrainy shchodo deiakykh pytan vykonannia hlavy 5 rozdilu IV Uhody pro asotsiatsiiumizh Ukrainoiu, z odniiei storony, ta Yev ropeiskym Soiuzom, Yevropeiskym spivtovarystvom z atomnoi enerhii i yikhnimy derzhavamy-chlenamy, z inshoi storony. Zakon Ukrainy vid 15.08.2022 №2510-IKh. VR Ukrainy [On amendments to the Customs Code of Ukraine and other laws of Ukraine regarding some issues of implementation of Chapter 5 of Section IV of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their member states, on the other hand. Law of Ukraine]. (2022, August, 15). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/2510-20#Text.
Pro deiaki pytannia zabezpechennia splaty mytnoho borhu v rezhymi spilnoho tranzytu. Nakaz Ministerstva finansiv Ukrainy vid 06.04.2021 № 200. VR Ukrainy [On some issues of ensuring the payment of customs debt in the mode of joint transit. Order of the Ministry of Finance of Ukraine]. (2021, April, 06). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/z0648-21#Text.
Deiaki pytannia nadannia dozvolu na zastosuvannia tranzytnoho sproshchennia. Postanova Kabinetu Ministriv Ukrainy vid 12.08.2020 № 705. VR Ukrainy [Some issues of granting permission for the application of transit simplification. Resolution of the Cabinet of Ministers of Ukraine]. (2020, August, 12, 2020). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/laws/show/705-2020-%D0%BF#Text.
Pro zatverdzhennia Poriadku roboty sluzhby pidtrymky z pytan spilnoho tranzytu Derzhmytsluzhby. Nakaz Derzhavnoi mytnoi sluzhby Ukrainy vid 23.11.2021 № 926 [On the approval of the Procedure for the operation of the support service for joint transit of the State Customs Service. Order of the State Customs Service of Ukraine]. (2021, November, 23). Verkhovna Rada of Ukraine. Available at: https://zakon.rada.gov.ua/rada/show/v0926913-21#Text
DOI: https://doi.org/10.35774/sf2022.03.083
Посилання
- Поки немає зовнішніх посилань.
West Ukrainian National University