This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation.
The essence and features of the customs regime “customs warehouse” in modern conditions of foreign economic activity are investigated. The sequence of stages of customs clearance of goods in the customs regime “customs warehouse” is clarified. The problems of “customs warehouses” and the peculiarities of placing goods in the customs warehouse, as well as the peculiarities of storage of goods, the permissible terms of their storage and the list of necessary documentation are analyzed.
At the current stage of development of the Ukrainian economy within the framework of international cooperation, an important aspect of functioning organisation is the awareness and education of both employees of the risk management department and all staff in the field of risk management that arise in the process of foreign trade operations. After all, timely response to a risk situation or to prevent the emergence of risks in foreign economic activities reduces potential losses in the future.