Customs regulation of imports in Ukraine

CONTENT

1. Assignment for course work "Customs regulation of imports in Ukraine"

2. International contract of sale

3. Documentation in international trade

4. Single administrative document

5. Questions

References

Appendix

1. Sample of international contract of sale Appendix

2. Sample of commercial invoice Appendix

3. Sample of packing list Appendix

4. Sample of certificate of origin Appendix

5. Form of single administrative document

1. THE ASSIGNMENT FOR THE COURSE WORK "CUSTOMS REGULATION OF IMPORTS IN UKRAINE"

One of the most common regulators of foreign exchange is the customs tariff. Almost all countries of the world use it to solve a wide variety of tasks: from protecting the domestic producer to replenishing the state budget at the expense of funds seized at the border. [1]

After the adoption of the Declaration on State Sovereignty, Ukraine independently determines the customs policy, creates its own customs system and carries out customs regulation on its territory.

Regulation of customs matters is carried out by the highest authorities and administrations of Ukraine. The State Customs Committee of Ukraine, which adopts normative acts regulating this sphere of activity, is a specially authorized body of state administration in the field of customs affairs.

Customs regulation is carried out in accordance with the Customs Code, laws of Ukraine and international treaties. Ukraine can join customs unions with other states [2].

In international practice, customs regulation is carried out at the following four levels:

1. Free trade zone. Within this zone, the participating countries abolish trade barriers among themselves, while maintaining them in relation to third countries. An example of a free trade zone is the European Free Trade Association (EFTA), which was founded in 1960.

2. Customs Union. Within the customs union, the participating countries not only abolish all restrictions on trade among themselves, but also establish a single system of external trade restrictions, thereby eliminating the need for the existence of customs services at internal borders. Regarding trade, an example of a customs union is the European Community.

3. Common market, in which the participants, in addition to the freedom of trade, enjoy the freedom of movement of all factors of production (migration of labor and capital).

4. A full economic union, in which member countries unify their economic policies regarding trade, labor migration, and capital flows. The territory of Ukraine, including the territory of artificial islands, installations and structures created in the economic (maritime) zone, over which Ukraine has exclusive jurisdiction in customs matters, constitutes a single customs territory. The customs border of Ukraine coincides with the state border, with the exception of the borders of special customs zones, which are part of the customs border of Ukraine. The customs border of Ukraine is 7,190 kilometers long. There are 65 customs offices, 260 customs posts, and 8 territorial offices on the territory of Ukraine. The border with Russia is 2,063 km, with Moldova - 91 km, with Belarus - 975 km, with Romania - 625.4 km, with Poland - 543 km, with Hungary - 135.1 km, with Slovakia - 98.5 km. [3].

Goods and other items are moved across the customs border of Ukraine under customs control, which is carried out in order to ensure compliance by state bodies, enterprises and their officials with the legislative procedure.

Control is carried out during:: importation of goods into the customs territory of Ukraine for the purpose of their free use from the moment of importation until passing through the customs border;: export of goods outside the territory of Ukraine for the purpose of free use - from the moment the goods are imported into the customs control zone and the documents required for customs control are submitted for these goods and until they are exported outside the customs territory;: temporary importation of goods into the customs territory of Ukraine - from the moment of importation until exportation outside the customs territory; temporary export of goods outside the customs territory of Ukraine - from the moment of presentation to customs of goods and other items and documents necessary for customs control of such goods and other items and until passing through the customs border of Ukraine during re-import through the territory of Ukraine;: transit through the territory of Ukraine - import into Ukraine and before export from Ukraine.

Customs control is carried out by customs services, which perform the following functions:: fiscal (duty, customs duties, excise, value added tax are paid upon import of goods); : legal (conduct independent investigations in cases of smuggling);: economic (is the body of economic policy of the state);: statistical (accounting and control of goods, capital, services that cross the border);: perform the function of currency regulation (control over the return of foreign exchange revenue).

At checkpoints across the state border of Ukraine, the customs authorities, in agreement with the border troops, establish customs control zones. The customs control zone is considered to be a part of the checkpoint on the customs border of Ukraine or in other places of the territory within which the customs carries out customs control. The procedure for access and stay in such zones (with the exception of officials who directly ensure the customs control process, and citizens who undergo customs control or are authorized to present goods and other objects to such control), as well as the procedure for moving goods outside the customs control zone called the regime of the customs control zone. Customs control zones are created in order to avoid attempts by legal entities and individuals to move goods and other items across the customs border in violation of Ukrainian legislation. [4]

The borders of the customs control zone are established by the relevant provisions for each checkpoint at the places of customs control of passengers, vehicles, cargo, namely:: at automobile checkpoints - on the lanes of passenger and truck vehicles, in customs inspection halls and other premises of customs authorities;: at railway checkpoints:a) passenger - in customs inspection halls, on platforms and in passenger trains traveling abroad;b) cargo - at observation decks, container terminals and other places designated on the territory of railway stations for the registration of cargo;: at aviation checkpoints - in customs inspection halls, on parking lots and in airplanes with the beginning of customs clearance prior to departure, and in other places provided at airports for cargo and baggage clearance;: at sea and river checkpoints - in customs inspection halls, on ships during their control, at container terminals and in other places designated in ports for registration of cargo and passengers.