Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 32, Issue
Abstract
The object of the article is analysis of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them. The main aspects of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them are opened in the article. Particularly, Customs Formalities on sea and river vehicles, features of Customs Clearance of foreign voyage vessels and specificity of passage of fish products through the customs border are researched. The Technological Scheme of implementing of Customs Control of water vehicles of carriers and goods which are transported by them in Check Points on State Border is analyzed. The essence and features of functioning of Ports Community Information System are outlined. The characteristic of Order of implementing of Customs Formalities on sea and river vehicles is presented. Features of giving and processing of pre-information in the process of implementing of procedures of Customs Control and Customs Clearance of water vehicles and goods which are transported by them are outlined. Results of the research showed that the features of Normative and Legal regulation of issues of implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them are: International Agreements are wide used in this field; customary rules are used more often in this fields, than in other fields; activity of sea vehicles is related with passage of a lot of cargo and this issue has be included in the process of development and using of appropriate normative acts. Besides, it is necessary to emphasize that the Normative and Legal base on implementing of Procedures of Customs Control and Customs Formalities of water vehicles and goods which are transported by them needs to be a little bit improved. In particularly, the issues on automation of Customs Procedures on water vehicles have to be concretized. The necessity to use the Ports Community Information System is a very relevant today, but at the same moment, the implementing of Customs Procedures without using of Ports Community Information System is described too. The process of integration of Program and Information Complexes which are developed by State Fiscal Service is disorderly. There are no unified requirements to giving of pre-information with using of Ports Community Information System and without using of it. The issues on integration of Ports Community Information System into Program and Information Complexes which are developed by State Fiscal Service needs essential improving.
Authors and Affiliations
Tatiana Ruda, Andriy Artemenko
Keywords
Related Articles
- EP ID EP353159
- DOI -
- Views 102
- Downloads 0
Optimization of the Tax Burden of Agricultural Producers in the Context of Applying a Simplified Taxation System
The purpose of this study is to assess the level of the tax burden on agricultural producers in the context of large, medium and small business entities within the framework of applying a simplified taxation system and j...
Financial fundamentals of corporate social responsibility
The article should analyze the situation when the state regulatory policy actually hampers the development of enterprises, leading to significant losses in carrying out even the simplest of transactions. It negatively af...
Professional Сulture in the Aspect of Training Specialists
The article is defined the necessity of forming professional culture for future specialists as the main component of their general culture. Different scientific approaches to the definition of essence and structure of t...
Організаційно-економічні засади створення інноваційно-інтегрованих структур в умовах соціально-економічної нестабільності
Стаття присвячена обґрунтуванню організаційно-економічних засад створення інноваційно-інтегрованих структур в умовах соціально-економічної нестабільності на основі аналізу поточного стану показників конкурентоспроможност...
Service Maintenance as the Condition for the Competitiveness of Enterprises of Agricultural Machine Building
The article discloses the issue of the development of the system of service maintenance of agricultural machines as the condition for providing competitiveness of enterprises of agricultural machine building. The essenc...