митний режим

The article is devoted to the topical issues of legal regulation of the customs transit regime in Ukraine in the context of adaptation of customs legislation to the norms and standards of the European Union. Establishment of customs regimes is one of the central components of the customs system. Their introduction is intended to serve the development of foreign trade, economic cooperation and contribute to the state budget. Customs regimes play a stimulating, regulatory and protective role in the process of economic growth.

This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation.

On the way to European integration, Ukraine is facing many tasks related to the fulfillment of obligations under the Association Agreement with the European Union. One of the key places in the list of such tasks is harmonization of domestic customs legislation in terms of customs procedures with the norms of the European Union. In the context of assistance in solving this problem the essence and structure of customs procedures under the legislation of the European Union were studied.