ОСОБЛИВОСТІ РЕАЛІЗАЦІЇ МИТНИХ ПРОЦЕДУР ОРГАНАМИ ДЕРЖАВНОЇ ФІСКАЛЬНОЇ СЛУЖБИ УКРАЇНИ
Journal Title: Науковий вісник публічного та приватного права - Year 2018, Vol 5, Issue 2
Abstract
It was clarified that the main types of administrative and procedural activity of the customs bodies of the State fiscal service of Ukraine are customs control, customs clearance, payment of customs payments and the procedure for their implementation. Their systematization was carried out according to certain criteria (in particular, depending on the chosen customs regime. Problematic issues that arise in the course of implementation of the mentioned procedures are formulated, and the ways of their solution are proposed.
Authors and Affiliations
С. В. Іванов
Keywords
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