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.
The authors examine the customs transit regime and its variant, the common transit regime, and analyse its legal nature and peculiarities of legal regulation. Transit is an important customs regime which performs a stimulating function and contributes to the development of Ukraine's foreign economic relations, and its functioning requires proper legal support.
The article reveals the concept and essence of the novelty of customs legislation "unified clearance system", which is a legal regulation of the procedure and conditions for moving goods through the customs territory of Ukraine under the unified clearance system. The rights and obligations of the subjects of the common transit regime, legal support of customs procedures and electronic data exchange in the course of application of the common transit regime are considered. The author analyses the legal support of customs procedures and electronic data exchange during the application of the common transit procedure through the electronic transit system. The analysis of national and international legal acts proves that the system has its own specifics, its own content and is an integral element of the common transit regime.
It is emphasised that a number of issues related to the coexistence of two customs regimes (transit and common transit) require further regulation in the relevant legislation. In addition, the legislator will face the task of further reforming the functioning of the customs system by introducing appropriate amendments and additions to the Customs Code of Ukraine and other legislative acts.
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