YURI KISCHAK, IVAN KISCHAK, RIMMA MAYBORODA
The ways to improve customs support of economic operators of foreign economic activity
(original language – English)
The organizational and legal issues regulating the movement of goods through the Ukrainian border by the business entities are described in the article. The practical implementation of foreign economic activity of business entities within the Customs Code of Ukraine contributed to increasing the volume of exports and imports to Ukraine to 57.2 billion US dollars and to 69.9 billion US dollars respectively for the ten months of 2012. It is proved that during the five years after Ukraine's accession to the WPA, an increase of import and a reduction of export in the domestic production are observed on the domestic market of the state. The positive implementation of customs clearance documents in an electronic way is emphasized, the simplified organizational and technical components of customs operations, the examples of companies, and customs documents in electronic form are given as examples. The ways of further improvement of customs enforcement activities of business entities in the connection with the increasing possibility of Ukraine international contracts, which are aimed at improving transport and other infrastructure in border areas of the state are suggested. The questions of the protection of national interests in the determination of the time and conditions at the end of import operations, the strengthening of the control over compliance with the currency legislation and completeness of tax declaration by the importing companies are put.
Key words: foreign trade operations, border, code, customs, commodity, export-import.
Placed in №3, 2014.
Affiliations:
Kischak Yuri Ivanovich, C. Sc. (Law), Acting Associate Professor, Mykolaiv National University Sukhomlinsky;
Kischak Ivan Teodorovich, Dr. (Economics), Professor, Dean of the Faculty of Economics, Mykolaiv National University Sukhomlinsky;
Mayboroda Rimma Vadimovna, Lecturer of the Department of Foreign Languages, Mykolaiv National University Sukhomlinsky.
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