DIRECTIONS FOR IMPROVEMENT OF GOODS DECLARATION IN CONDITIONS OF INTEGRATION PROCESSES

Tetyana Yu. Dudorova

Abstract


Introduction and purpose of the study. Trends in global development in the context of the global economic crisis dictate new challenges, in particular, the simplification of customs and logistics procedures during the import and export of goods to (from) the territory of countries. Today, the maximum approximation of customs procedures in Ukraine to the European and world standards is gradually being made, their maximum simplification at all stages, the reduction of the influence of the human factor on the results of the customs introduction of the elements of the electronic document flow system in the execution of customs clearance and customs control of goods.
The hypothesis of scientific research. It is anticipated that in today's conditions of openness of the Ukrainian economy the necessary condition for the organization of the customs business – in general – and customs control, in particular, is the declaration, identification and control of customs value, which has fiscal and regulatory potential, and accordingly characterized by problematic issues that require new theoretical and practical approaches to its evaluation and control. The purpose of the article is to study the current mechanism of customs declaration of goods in Ukraine.
Methods of research: in the process of work, the following methods of economic research were used: system-structural, abstract-logical, comparative and balance, expert assessments, etc.
Results: The state of the procedure of customs clearance of goods is considered and investigated. The given results of practical introduction of electronic document circulation with the use of electronic digital signature in the customs business of Ukraine.
Conclusions. The creation of a multifunctional integrated electronic customs system is aimed at strengthening Ukraine's customs security, further developing and adapting the information systems of the State Customs Service of Ukraine to the standards of the European Union, creating conditions for accelerating customs control and customs clearance procedures, improving the level of services provided by the state in the customs sphere, restriction of the possibility of committing illegal and corrupt acts.


Keywords


declaration of goods; customs procedures; customs control; customs clearance

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DOI: https://doi.org/10.30857/2415-3206.2018.2.6

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