customs procedure

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.

On the way to European integration, Ukraine is facing many tasks related to the fulfillment of obligations under the Association Agreement with the European Union. One of the key places in the list of such tasks is harmonization of domestic customs legislation in terms of customs procedures with the norms of the European Union. In the context of assistance in solving this problem the essence and structure of customs procedures under the legislation of the European Union were studied.