Економічні науки. Випуск 30. – 2016

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Browsing Економічні науки. Випуск 30. – 2016 by Subject "authorized consignor"

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    Європейський досвід щодо митних спрощень економічним операторам при транзитних переміщеннях товарів
    (КНТУ, 2016) Коновалов, Ю. О.; Konovalov, Y.
    У статті розкриті поняття уповноваженого товаровідправника та уповноваженого товароодержувача, проаналізовано європейський досвід надання митних спрощень уповноваженим економічним операторам під час загальної процедури транзиту, а також обґрунтовано доцільність імплементації положень законодавства Європейського Союзу до вітчизняного митного законодавства. In article concepts of the representative the consignor and authorized goods are openedrecipient, are analyzed the European experience of providing customs simplifications to Authorized Economic Operators at the general procedure of transit, and also expediency of implementation of provisions of the legislation of the European Union to domestic the customs legislation is proved. At research of a question in work the following general scientific methods were used: the analysis (for understanding of essence of the representative the consignor and authorized consignee), synthesis and deduction (at first types of customs simplifications to economic operators of the EU, and then in detail types of customs simplifications to economic operators are analysed at the general procedure of transit), abstraction (separation of essential information from insignificant), classification (division and groups of participants of procedure of the general transit for certain signs) and a method of generalization by means of which it was made the general conclusions. In article need of adaptation of the international experience of customs simplifications under modern requirements is proved. It is substantiated that the implementation in activity of the Public fiscal service of Ukraine will allow to create transparent rules of implementation of foreign economic activity, simple, fast and open procedures of customs registration and control of movement of goods through customs border. Materials and practices of article can be used by specialists of State Fiscal Service of Ukraine for the account in work when carrying out merchandising examination.