Thursday, 28 March 2024

Коваль Н. О.

Форми митного декларування та порядок їх застосування

Natalіa Koval*

The Forms of Customs Declaration and Procedure for Their Application

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Suggested citation:

Коваль, Н.О. (2018). Форми митного декларування та порядок їх застосування. Lex Portus, 3, 106-118. https://doi.org/10.26886/2524-101X.3.2018.7

Koval, N.O. (2018). Formy mytnoho deklaruvannia ta poriadok yikh zastosuvannia [The forms of customs declaration and procedure for their application]. Lex Portus, no. 3, 106-118. https://doi.org/10.26886/2524-101X.3.2018.7 [in Ukrainian].

*Natalіa Koval. PhD in Law, Associate Professor of the Department of Maritime and Customs Law, National University “Odessa Academy of Law” (Odessa, Ukraine)

 

ABSTRACT

One of the most important and complicated stages of the implementation of foreign economic operations is the procedure of customs clearance of goods and vehicles of commercial purpose, which are transported across the customs border of Ukraine, in which the main role belongs to the declaration, which serves as a function of ensuring customs clearance. The article is devoted to the issues of customs declaration forms and the order of their application when moving goods across the customs border of Ukraine. It has been established that when declaring goods moving across the customs border of Ukraine, three types of forms of customs declaration can be applied - oral, written or by action.  The most common practice is the written form of declaration, which can be done both on paper and in electronic form. A written form of declaration is provided by giving to the customs authorities a special document – a customs declaration.  For the latter, the current legislation provides for different forms and types that sometimes preclude precisely from determining which one is to be applied, especially to citizens when moving goods across the customs border of Ukraine without conducting entrepreneurial activity.  Application of the electronic form of declaration is provided by the current Customs Code of Ukraine, but only as a variant of its written form, and the procedure for their application is different, which gives grounds for proposing amendments to the Customs Code of Ukraine by adding to the existing forms of declaration of electronic, necessarily as an independent, the fourth form of declaration.

Key words: a customs declaration, an oral declaration form, a written declaration form, an electronic declaration, an electronic digital signature.

 

REFERENCES

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Коваль Н. О. Форми митного декларування та порядок їх застосування. – Стаття.

Стаття присвячена висвітленню питань щодо форм митного декларування та порядку їх застосування при переміщенні товарів через митний кордон України. Встановлено, що при декларуванні товарів, які переміщуються через митний кордон України, можуть застосовуватися три види форм митного декларування – усна, письмова або шляхом вчинення дій. Найбільш поширеною на практиці є письмова форма декларування, яка може здійснюватися як на паперовому носії, так і в електронному вигляді.

Ключові слова: митне декларування, усна форма декларування, письмова форма декларування, електронне декларування, електронний цифровий підпис.

  

Коваль Н. А. Формы таможенного декларирования и порядок их применения. – Статья.

Статья посвящена освещению вопросов о формах таможенного декларирования и порядка их применения при перемещении товаров через таможенную границу Украины. Установлено, что при декларировании товаров, перемещаемых через таможенную границу Украины, могут применяться три вида форм таможенного декларирования – устная, письменная или путем совершения действий. Наиболее распространенной на практике является письменная форма декларирования, которая может осуществляться как на бумажном носителе, так в электронном виде.

Ключевые слова: таможенное декларирование, устная форма декларирования, письменная форма декларирования, электронное декларирование, электронная цифровая подпись.

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