The Essence and Requirements for Filing an Entry-Summary Declaration of Import in the EU
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2016, Vol 29, Issue
Abstract
The purpose of the paper is to analyze the content and presentation of the main requirements for the import summary declaration to the specific implementation of foreign trade operations. The article reveals the essence and role of import summary declaration (ENS) in the process of prior notification of the movement of goods. It was analyzed the information provided to ENS depending on the type of vehicle which transported goods and the availability of special status. The timing and the presentation of the import declaration and brief outline procedures for submitting and correcting information in it were shown. Based on the research conclusions can be drawn that the introduction of a prior notification of the movement of goods across the customs border involves establishment of appropriate regulatory preconditions, establishing communication linkages between the customs authorities and participants of foreign trade activities and provide the necessary information resources and technologies that ultimately will simplify customs procedures and ensure the appropriate level of customs security.
Authors and Affiliations
Tatiana Ruda, Sergiy Popel
Keywords
Related Articles
- EP ID EP353230
- DOI -
- Views 61
- Downloads 0
Construction of Three-Tier Mechanism of Formation of Innovative Potential of Industrial Enterprises
The purpose of the article is to build three-tier mechanism of formation of innovative potential of industrial enterprises and research of its main elements. The main objectives of the mechanism of formation of innovativ...
Events after the Reporting Period Related to Tax Relations of the Enterprises: Nature, Types and Order of Disclosure
The purpose of this study is to determine the events and situations related to tax relations of the enterprises, which can be categorized as events after the reporting period, disclosure the mechanism of their elucidatio...
Challenges and Obstacles on the Way of Ensuring the Proceedings of Allocative Management of Development of Industrial Potential of Ukraine
The purpose of the article is accurate and detail definition of challenges and obstacles on the way to the formation and application of allocative management for development of industrial potential of Ukraine. It has be...
Development of the Approaches to the Selection of Criteria for Tax Planning Classification
Criteria of classification of tax planning need further development to ensure efficiency and effectiveness of tax planning of certain taxes, fees and charges at the entity level, regional and national levels. The purpose...
Зародження банківської кредитної системи в Російській імперії та Наддніпрянській Україні у другій половині XVIII – на початку ХІХ ст.
У статті досліджено та проаналізовано погляди економістів XVIII ст. на проблему кредитування, акцентовано увагу на їх рекомендаціях щодо поліпшення кредитної системи. Досліджено основні економічні та історичні аспекти фо...