митне оформлення

Interaction with customs authorities is a crucial component of successful foreign economic activity, especially for companies involved in regular import operations. The efficiency of such interaction directly influences the speed, cost, and reliability of international trade processes. Therefore, the goal of this study is to analyze and improve the mechanisms of customs interaction in the context of the activities of LLC ‘Lviv Auto Hub’ – a company engaged in systematic import of vehicles into Ukraine.

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.