Implementation of European legislation in the Ukrainian customs system
Signing the agreement on evroassotsiatsii September 16, 2014 was a milestone in the history of Ukraine. Did not go unnoticed this step and for the system of customs authorities. One chapter is devoted to a designated document on customs. The essence of this part evroassotsiatsii can be summarized as follows: the customs system should be simplified, standardized documents and data. This will increase the efficiency of cooperation between Ukraine and the European countries in the field of foreign relations.
Importantly, adopted in 2012, the Customs Code took into account the many European practices and recommendations. Intensify the process of electronic declaration, optimized mechanism postaudita and introduced the concept of authorized economic operator. However, this is only the beginning. Work to improve customs legislation and effective implementation of the new rules in practice many more.
In the future, we expect these reforms:
- Change the rules of transit. Introduction of the possibility to carry goods through the territory of our country by European instruments T1 and T2. This will help to facilitate the transit of European goods through Ukraine.
- The conversion mechanism for determining the value of the goods. This item is in evroassotsiatsii provided, but it is difficult to implement. Customs valuation adjustment should be carried out respectively the Agreement on Implementation of Article VII of the GATT 1994. The principles of this document were taken into account in the development of the Customs Code, in practice they do not apply.
- Provision of new features to customs authorities. In European countries, Customs is responsible not only for compliance with the laws of international trade, but also for the protection of the state and its inhabitants, for the protection of the financial interests of the Community. The same powers plan to give the Ukrainian customs.
- Development Institute of authorized economic operator. Granting such a status to individual companies gives the right to carry out foreign trade activities under the simplified scheme. The Association Agreement provides hope that the title of the AEO will do, not only in Ukraine but also in Europe.
- The ability to appeal the decision of the customs authorities. According to the norms of the modernized Customs Code customs before making negative for the subject of foreign trade activities entrepreneur solutions should be notified in advance. Declarer can express your opinion, and is able to appeal the decision to suspend. In Ukraine, now it is impossible.
- Deferred payment to the customs authority. ITC provides for the deferral of up to 30 days.
- Change the status of the declarant. Person transporting goods through the territory of Ukraine, will be resident in the case of temporary import or transit clearance. Now it is available only to residents of Ukraine.
Change the customs legislation is not as difficult as to implement its provisions in practice. In our country, it was always the problem. Therefore, the aim should be no formal transformation laws and the introduction of democratic principles in the life of our country.