customs regime

The article is devoted to the topical issues of legal regulation of the customs transit regime in Ukraine in the context of adaptation of customs legislation to the norms and standards of the European Union. Establishment of customs regimes is one of the central components of the customs system. Their introduction is intended to serve the development of foreign trade, economic cooperation and contribute to the state budget. Customs regimes play a stimulating, regulatory and protective role in the process of economic growth.

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.