QUESTIONS ARISING FROM PREVIOUS DECISIONS IN THE STATE CUSTOMS BUSINESS
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 3
Abstract
The article is devoted to the researching of matters the provisional decisions on which can be made by customs affairs. It is established that the list of matters provided by the current customs legislation of Ukraine is exhaustive. The possibilities and prospects for expanding the abovementioned list of matters are analyzed. The article expresses the proposals on the directions of customs activity, which should be disseminated by the practice of making provisional decisions (determination of the customs value of goods and the application of customs privileges and preferences for goods). The article analyzes the provisions of international and European acts, customs legislation acts of certain foreign countries, which regulate matters related to the adoption of provisional decisions.
Authors and Affiliations
А. В. Макаренко
Keywords
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