Current problems of legal regulation of customs regimes in Ukraine

Abstract

In the aspect of modern European integration processes, special attention is paid to effective reformation with parallel improvement of domestic customs legislation and the system of customs authorities. The effectiveness of regulatory and legal regulation of customs relations in practice has a decisive impact on ensuring the effectiveness of the development of international trade, partial filling of the budget at the expense of customs payments and simplification of the procedure for moving goods and vehicles across the customs border of Ukraine, which in the final meaning should lead to a cumulative indicator of national GDP with further ensuring a positive trade balance. The further process of improving regulatory and legal regulation of customs regimes, which includes a list of interrelated industry norms regulated by law that provide customs regulations for those goods that, in accordance with the stated purpose, cross customs, in parallel outlining their legal status, specifics of taxation, taking into account individual features for further phased application after the next customs clearance.

Therefore, the relevance of the research topic is formed by the problems of the functioning of customs regimes in Ukraine, which is not sufficiently satisfactory due to a number of negative gaps and conflicts in domestic legislation, as well as the need to gradually complete the process of bringing it into line with European law and international regulatory standards in the field of criminal procedural and administrative law.

The purpose the study is to study current issues with the subsequent formation of directions for their improvement regarding the legal regulation of customs regimes under the Customs Code of Ukraine.

The research materials include:

–       regulatory and legal acts: Customs legislation, the Regulation of the European Parliament and the Council (EU), the Laws of Ukraine: "On Foreign Economic Activity", "On the Customs Tariff of Ukraine", "On the Common Transit Regime and the Introduction of the National Electronic Transit System"; and other legislative acts; resolutions of the Courts of Cassation within the Supreme Court and resolutions of the Grand Chamber of the Supreme Court; Decrees of the President of Ukraine and Resolutions of the Cabinet of Ministers of Ukraine; orders of ministries and directly of the State Customs Service of Ukraine [12; 14; 16-18].

–      works of domestic and foreign theorists and practitioners, which were considered in the context of ensuring promising areas of improvement of domestic legislation and legal practice in the field of legal regulation of customs regimes.

The application of methods is conditioned, first of all, by a comprehensive systemic approach, which in the future forms the opportunity to study the current issues in a single regulatory and legal plane. With the further aim of achieving the formed research tasks, attention is focused on the dialectical approach of scientific knowledge with the further application of the complex methodology of competitive general scientific modern directions, which have found exclusive application in the legal direction.

The method of legal dogmatics as a type of axiomatic method and the method of legal statistics, as well as the universal method of legal modeling were used to formulate proposals for improving the current legislation and legal practice in the field of administrative and legal regulation of customs regimes. The formal-logical method was used to determine the definitions: "customs regime", "anti-corruption strategy", the essence and classification of customs regimes according to various criteria; the method of legal analysis - exploring the fundamental principles of implementing the institution of customs regimes; using the comparative legal method, the norms of European legislation were studied.

Taking into account the interdisciplinary nature of the institute of customs regimes, it is worth emphasizing the specifics of the methodology of individual legal sciences, namely: administrative, financial, civil, economic, criminal procedure and international private law. Special attention should be paid to the introduction of a list of methods of sociological and legal research and legal statistics, which will further allow to form the real state of administrative and legal relations in the field of customs, urgent problems in the process of functioning of customs regimes, to predict a clear mechanism for the phased reform of customs legislation on the basis of the researched shortcomings of regulatory and legal regulation with the subsequent harmonization of the norms of domestic legislation with the law of the European Union.

Conclusions. One of the promising areas for improving the legal regulation of customs regimes in Ukraine is the concentration of all legal norms that regulate the procedure for moving goods across the customs border of Ukraine and the procedure for their use after proper customs clearance, exclusively within the framework of the Customs Code of Ukraine, taking into account the latest practice of the Supreme Court, which will ensure compliance with the principle of legal certainty and an unambiguous understanding of the norms of customs law by subjects of foreign economic activity.