Customs control and customs clearance of goods, commodity items 8701–8707, 8711, and 8716 according to UKT ZED, which are imported by citizens into the customs territory of Ukraine for free circulation
DOI:
https://doi.org/10.21564/2414-990x.133.69553Keywords:
automobile transport, the State Fiscal Service of Ukraine, road vehicle, customs clearance, customs control, customs office of SFS of Ukraine, motor vehicle, goods, vehicle, and UKT ZED.Abstract
This article is devoted to the issues of customs control and customs clearance of goods, commodity items 8701–8707, 8711, and 8716 according to the UKT ZED, which are imported by citizens into the customs territory of Ukraine for free circulation. Based on the Ukrainian current state customs affairs legislation analysis the author discloses the main positive developments regarding customs control and customs clearance of goods, commodity items 8701–8707, 8711 and 8716 according to the UKT ZED.
It is established that according to the Customs Code of Ukraine the concept of «vehicle» and «automobile transport» are united by one term – «goods» (with some exceptions). The attention is focused on the fact that the term «motor vehicle» is solely used in the comments to UKT ZED. It is also ascertained that the legislation of Ukraine regarding state customs affairs uses the terms «motor vehicle» or «road vehicle» including their numbered units (bodies including cabs and chassis) quite appropriately, but only in the context of goods, commodity items 8701–8707, 8711, and 8716 according to UKT ZED.
It is proved that in the practice of the state customs business there exists an acute problem of the conflict of law formats for deciding the matters of the Ukrainian SFS customs staff performing their functions when implementing the customs inspection and customs clearance of goods, commodity items 8701–8707, 8711, and 8716 according to the UKT ZED.
The author comes to the conclusion that the matters regulating the procedure of customs control and customs clearance of motor vehicles entering the customs territory of Ukraine for the citizens-consignees carrying unaccompanied baggage or freight shipments intended for free circulation, remain outside the purview of the Ukrainian state customs business legislation provisions.
The author focuses on the fact that since almost all normative–legal acts referred to in the existing Order of the State Customs Service of Ukraine «On Approval of Rules of Customs Control and Customs Clearance of the Vehicles Moved by Citizens through the Customs Border of Ukraine» have been repealed, there is an urgent need for the adoption of the order issued by the Ministry of Finance of Ukraine, which would become a follower of that of the State Customs Service of Ukraine «On Approval of Rules of Customs Control and Customs Clearance of the Vehicles Moved by Citizens through the Customs Border of Ukraine» as amended.
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