BUSINESS INFORM №2-2015

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Section: International Economic Relations
UDC 336.24.07+336.242/.248
Lomeiko Y. A.
Analysis and Directions of Improving the Relationships between Participants of Customs Control (p. 58 - 67)
The article is aimed to study the relationships between control authorities and entities engaged in foreign economic activities in the course of customs control. As result of the analysis and systematization of scholarly works on the topic, it has been found that the determining factor for the implementation of any activities through the control authorities is the exercising their specific function. To identify possible areas for improving customs control such characteristics of customs functions are proposed: fiscal, law-enforcement, service. Structure of the state bodies responsible for administration of customs payments has been considered. Also, order of declaring and carrying out customs clearance of goods and transport means according to the applicable customs regime as well as order of procedures executed through the control bodies at border inspection points, have been considered as the factors affecting occurrence of the obligations on customs payments and order of their maturity. A group of customs regimes, which involve the provision of financial guarantees on payment of customs duties, has been determined. Inclusion of royalties in the customs value and how to facilitate the customs protection of intellectual property rights has been considered. The study identified the need to improve the relationship between the participants of customs control after the release of goods and transport means to the applicable customs regime, in the first place, due to a reduction of terms of customs clearance; secondly, in relation to the obligatory inclusion in the customs value of royalties, the amount of which at the time of customs clearance cannot be clearly identified.
Keywords: customs control, customs clearance, customs declaration, customs regime, customs duties, border inspection posts
Fig.: 3. Tabl.: 1. Bibl.: 18.

Lomeiko Yuliia A. – Postgraduate Student, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Lomeiko, Yuliia A. (2015) “Analysis and Directions of Improving the Relationships between Participants of Customs Control.” Business Inform 2:58–67.

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