PREREQUISITES FOR THE INTRODUCTION OF THE COMMON TRANSIT PROCEDURE IN UKRAINE

Authors

  • Tetiana Ruda cand.sc.(econ.), senior research fellow, leading research fellow at the department of development of customs affair, Research Institute of Financial Policy of State Tax University, Irpin
  • Uliana Dziurhaliuk chief state inspector at the department of special transit facilitation of Department of the Implementation of the International Transit System, State Customs Service of Ukraine, Kyiv

DOI:

https://doi.org/10.37332/2309-1533.2022.4.5

Keywords:

transit, common transit, implementation of the customs procedure of common transit, electronic transit system (NCTS).

Abstract

Ruda T.V., Dziurhaliuk U.O. PREREQUISITES FOR THE INTRODUCTION OF THE COMMON TRANSIT PROCEDURE IN UKRAINE

Purpose. The aim of the article is to study the prerequisites for the effective application of the common transit procedure in Ukraine.

Methodology of research. The following research methods were used in order to achieve the defined goal of the study: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and researching theoretical aspects of the implementation of the common transit procedure, determining the categorical apparatus of the selected issue; abstract and logical – for summarizing theoretical propositions, forming conclusions and proposals on the topic of research.

Findings. The advantages and peculiarities of the implementation of the common transit procedure in Ukraine have been determined. The need to create appropriate conditions for the full implementation of this mechanism has been updated. First of all, this concerns the establishment of active work with business in order to maximize interest in the application of this customs procedure. It is noted that in order to attract participants of foreign economic activity to the application of the new program, a comprehensive approach should be used, following several directions at once, among which the integration of the domestic and European legal framework on the implementation of the common transit procedure, which is the basis for the successful implementation of the new direction, requires special attention.

The need to prepare methodological recommendations, explanations, informational materials, presentations, etc., is outlined, which will make it possible to emphasize certain elements, advantages, and opportunities of the new system for participants in foreign economic activity. In addition, the expediency of ensuring close communication with business entities has been determined, through holding seminars, round tables, meetings, consultations and posting relevant information in the form of infographics and materials on the official website of the State Customs Service.

Originality. Research into the theoretical aspects of providing prerequisites for the practical implementation of the common transit procedure and the use of the electronic transit system (NCTS) into the activities of domestic customs and subjects of foreign economic activity has gained further development.

Practical value. The results obtained in the course of this study can be fully used in the process of developing scientifically based proposals regarding the conceptual directions of reforming customs procedures in Ukraine.

Key words: transit, common transit, implementation of the customs procedure of common transit, electronic transit system (NCTS).

References

Hladka, N. (2020), “Legal regulation of the customs transit regime in the context of reforming the national customs system”, Pravova pozytsiia, no. 1(26), pp. 26-29.

Sydorovych, O. and Herchakivskyi, S. (2021), “Information support of customs affairs of Ukraine in the context of digital strategy of society development”, Svit finansiv, Iss.1, pp. 210-225.

Alishauskas, V. (2021), “Transit without obstacles: how to simplify trade between Ukraine and the EU”, Yevropeiska pravda, available at: https://www.eurointegration.com.ua/rus/experts/2021/06/30/7124859/ (access date February 23, 2022).

Convention on a common transit procedure, available at: https://eur-lex.europa.eu/EN/legal-content/summary/convention-on-a-common-transit-procedure.html (access date February 23, 2022).

The Verkhovna Rada of Ukraine (2020), The Law of Ukraine “On the accession of Ukraine to the Convention on simplification of formalities in trade in goods” dated 30.08.2020 no. 2554-IX, available at: https://zakon.rada.gov.ua/laws/show/2554-20#Text (access date September 15, 2022).

The Verkhovna Rada of Ukraine (2019), The Law of Ukraine “About the joint transit regime and the introduction of the national electronic transit system” dated 12.09.2019 no. 78-IX, available at: http://zakon.rada.gov.ua/laws/show/78-IX#Text (access date September 15, 2022).

The Cabinet of Ministers of Ukraine (2020), The Decree “Some issues related to the use of customs declarations of certain types” dated 05.08.2020 no. 681, available at: https://zakon.rada.gov.ua/laws/show/681-2020-%D0%BF#Text (access date September 23, 2022),

The Ministry of Finance of Ukraine (2020), The Order “On the approval of the Procedure for filling out customs declarations of certain types” dated 22.12.2020 no. 795, available at: https://customs.gov.ua/ncts-v-infografikakh (access date September 23, 2022).

єNCTS in infographicsє, available at: https://customs.gov.ua/ncts-v-infografikakh (access date March 16, 2022).

єCommon Transit (NCTS) - State Customs Serviceє, available at: https://customs.gov.ua/rezhim-spilnogo-tranzitu-ncts (access date February 16, 2022).

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Published

2023-02-23

Issue

No. 4 (2022): INNOVATIVE ECONOMY

Section

Economy and innovative development of the national economy

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How to Cite

“PREREQUISITES FOR THE INTRODUCTION OF THE COMMON TRANSIT PROCEDURE IN UKRAINE”. INNOVATIVE ECONOMY, no. 4, Feb. 2023, pp. 34-39, https://doi.org/10.37332/2309-1533.2022.4.5.