Custom formalities in relation to commodities that move through pipeline transport custom across the customs border of Ukraine
Journal Title: Правова позиція - Year 2017, Vol 2, Issue
Abstract
The article is sanctified to description of custom formalities with the selection of actions that is executed at moving of commodities through the custom border of Ukraine by a pipeline transport. It is found out, that moving through the custom border of Ukraine of such power mediums as oil, oil products, ammonia, etilen, natural gas comes true exceptionally by main pipeline transport. It is set that moving of commodities through the custom border of Ukraine by a pipeline transport comes true on the basis of the executed periodic customs declaration. Certainly, that after moving of commodities through the custom border of Ukraine obligatory is a grant to the custom of additional customs declaration or a few such declarations on a volume, that was directly moved and that must not exceed to the volume indicated in periodic customs declaration. It is found out, that to ecological and radiological control commodities that move through the custom border of Ukraine a pipeline transport and only collection is not celebrated in case of such moving are not subject, but if, for example, oil will be brought in on custom territory of Ukraine by a railway or motor-car transport (in cisterns), some types of state control are obligatory, as well as in payment of only collection. It is well-proven that at moving of power mediums through the custom border of Ukraine a pipeline transport is execute the next custom formalities related to custom registration: declaration; acceptance of periodic customs declaration; registration of periodic customs declaration; completion of custom registration; declaration; acceptance of additional declaration; registration of additional declaration; completion of custom registration. One custom formality related to custom control-actual control is in addition, executed only. Some differences are set in execution custom formalities in relation to natural gas, that is related to his storage in gas-holders and touch the account of commodities that are in gas-holders or in gas-transport systems of Ukraine, it is a grant of corresponding information to the custom is in relation to the amount (to the volume) of being of natural gas.
Authors and Affiliations
В. В. Прокопенко
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В этой статье мне бы хотелось обсудить несколько важных, с моей точки зрения, проблем теории уголовно-процессуальных (уголовных судебных доказательств) в контексте взглядов украинского коллеги проф. В.П. Гмырко.