STATE REGULATION IN THE SPHERE OF CUSTOMS CONTROL OF UKRAINE: EU EXPERIENCE AND PROSPECTS FOR DEVELOPMENT
Keywords:state regulation, EU experience, public administration, customs control, customs business
The article analyzes the experience of the EU in the implementation of state regulation in the field of customs control, in particular: it analyzes the mechanism for determining the customs value of goods, its regulatory, institutional, procedural and organizational support. The purpose of the article is to analyze the experience of the EU regarding the implementation of simplified declarations and the possibility of taking it into account in the field of state regulation of the customs sphere of Ukraine. The article uses the historical method of revealing the historiography of state regulation in the field of customs control of the EU and Ukraine. The method of analysis and synthesis was used to substantiate the conceptual and strategic ways of implementing state regulation in the field of customs control, in particular, to introduce such specific customs mechanisms to simplify customs procedures, customs declarations, and form public consolidated institutions to improve the provision of customs services. Of the special methods, the method of assessed value of goods and services was used to analyze the implementation of simplified EU declarations. Special attention is paid to the issue of additional simplification, which allows the customs authorities to authorize the estimated value for elements of value unknown at the time of importation. The criteria for obtaining permits for the use of additional simplification are analyzed. An analysis of the regulatory prerequisites for the introduction of simplified declarations in the EU, in particular the World Custom Organization (WCO) on Customs Valuation Agreement (CVA), the General Agreement on Tariffs and Trade (GATT), the GATT Valuation Code, the Customs Valuation Agreement, has been carried out. The article recommends and justifies the innovative measures necessary for the implementation of CVA, in particular, those included in the revised WCO Kyoto Convention: simplification of procedures, computerization, strengthening of internal controls and management systems, provision of preliminary assessment decisions, introduction of risk assessment management and strengthening of post- customs audit; and the introduction of authorized economic operator programs.
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