CONCEPT OF CUSTOMS PRIVILEGES AND THEIR CLASSIFICATION
Abstract
Davydovska H.I., Sydor H.V. CONCEPT OF CUSTOMS PRIVILEGES AND THEIR CLASSIFICATION
Purpose. The aim of the article is analysis of scientific literature, normative and legal acts on the definition of customs and tariff privileges. The following tasks are set to achieve the goal: formation of the concepts of “customs privileges”, “tariff preferences”, classification of customs and tariff privileges, ascertaining their role in the customs policy of the state.
Methodology of research. The study process was conducted using a dialectical approach to studying the current state of payment of customs duties and the implementation of customs privileges. General scientific and special methods are used in the process of research, in particular: the analytical method was used in the review of normative legal sources and the customs code; the classification method has made it possible to differentiate customs privileges, and the method of description gives them a detailed description; as an additional method used in the development of literary sources on customs law and foreign economic activity; the system and analytical method is applied when processing the received information.
Findings. It is determined that tariff privileges are a means of customs regulation, the essence of which is to exempt from payment of customs, excise duty, or to reduce the value added tax rate based on the legislation in force.
It is offered to use in the formation of the conceptual apparatus of the customs-legal institute the interpretation of methods of customs-tariff regulation as means of realization of the customs policy of the state. It is substantiated that when differentiating tariff preferences and tariff preferences, legislation and scientific legal literature are forced to denote one concept of the totality of both the first and the other. It is established that the essence of tariff privileges (preferences) consists in granting additional rights or discharging to perform duties before the state on payment to the State budget of the country of taxes and duties (obligatory payments), which are clawed by the customs authorities in the movement of goods and objects across the customs border countries.
Originality. Complex analysis of multi-functionality and legal basis of customs privileges is carried out; content of the concepts of “customs privileges” and “tariff preferences” is disclosed; their forms and typology are substantiated on the basis of characteristic features and tasks set and functions of the state.
Practical value. The obtained results of the study will enhance the efficiency of the implementation of customs policy and the improvement of customs practice and will serve as a basis for further scientific developments in the customs field.
Key words. Privileges, customs privileges, tariff preferences, tariff preferences, customs duties, customs clearance.
Keywords
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References
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