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 legislation reveals many key aspects of Ukraine's customs regime for temporary importation, such as the obligations and rights of participants in the process, and interaction with other customs regimes. Ukrainian scientists are actively studying the practice of applying this customs system, investigating cases of successful integration and identifying problematic situations. Their scientific approach takes into account the effectiveness of using temporary importation to stimulate foreign economic activity and attract foreign investment.
The mechanisms for regulating the use of temporary imports and their impact on economic development are analyzed. Particular attention is paid to the prospects for the development of the tariff regime of temporary importation in the modern world economy. The author considers the possibilities of improving the regulatory framework and interaction between states in order to promote the effective use of this system to facilitate international trade and stimulate economic growth.
The study highlights all gaps and ambiguities in the current legislation and identifies opportunities for improvement. The main focus is on changes in the legislation. In addition, the importance of bringing the customs legislation in line with the standards and requirements of the World Trade Organization to increase the economic growth of our country was emphasized.
The results of the study will be useful not only for the development of strategies and policies aimed at improving the management of temporary importation, but also for scholars interested in international trade and customs regulation.
1. Nazarova Ya. B. (2014). Mytni rezhymy tymchasovoho vvezennya i tymchasovoho vyvezennya yak vydy administratyvno-pravovyh rezhmiv [Customs regimes of temporary import and temporary export as types of administrative and legal regims]. Customs affairs. №1. Р. 48–54. [in Ukrainian].
2. Shulha M.H. (2014). Mytni rezhymy tymchasovoho vvezennya ta vyvezennya [Customs regimes for temporary import and export]. Legal electronic scientific journal. №5. Р. 90–93. [in Ukrainian].
3. Mytniy Kodeks Ukrainy [Customs code of Ukraine] : Zakon Ukrainy vid 13.03.2012. Retrieved from: https://zakon.rada.gov.ua/laws/show/4495-17#Text (Accessed 09.11.2023) [in Ukrainian].
4. Kekish I.P. (2015). Shlyahy pokrashchennya zastosyvannya mytnoho rezhymy tymchasovoho vvezennya. [Ways to improve the customs regime of temporary importation]. Scientific bulletin of the international humanitarian university. № 10. Р. 243–246. [in Ukrainian].
5. Pro zovnishnioekonomichny diyal’nist’ [About foreign economic activity] : Zakon Ukrainy vid 16.04.1991 №959-ХІІ. Vidomosti Verhovnoi Rady Ukrainy (VVR). 1991, №29, st.377. Retrieved from: https://zakon.rada.gov.ua/laws/show/959-12#Text (Accessed 09.11.2023) [in Ukrainian].
6. Pro pryednannya do Konventsii. Mizhnarodna konventsia pro sproshchennya i harmonizatsiyu mytnykh procedur [About accession to the Convention. International Convention on the Simplification and Harmonization of Customs Procedures] : Zakon Ukrainy vid 05.10.2006 №227-V. Vidomosti Verhovnoi Rady Ukrainy (VVR). 2006, №48, st.476. Retrieved from: https://zakon.rada.gov.ua/laws/show/995_643#Text (Accessed 09.11.2023) [in Ukrainian].
7. Konventsiya pro tymchasove vvezennya [Convention on temporary importation]. Pro pryednannya Ukrainy do Konventsii : Zakon Ukrainy vid 24.03.2004 №1661-ІV. Retrieved from: https://zakon.rada.gov.ua/laws/show/995_472#Text (Accessed 09.11.2023) [in Ukrainian].
8. Pro mytnyi taryf Ukrainy [About customs tariff of Ukraine] : Zakon Ukrainy vid 19.10.2022 №2697-XI. Retrieved from: https://zakon.rada.gov.ua/laws/show/2697-20#Text (Accessed 09.11.2023) [in Ukrainian].