МІЖНАРОДНА ВЗАЄМОДІЯ З ПИТАНЬ ЕКСПОРТНО-ІМПОРТНИХ ОПЕРАЦІЙ

Анотація

The article describes and discloses the issue formation international trade environment, analyzes the mechanism of export-import transactions within the framework international cooperation world economic and customs structures. Foreign economic activity is aimed at ensuring economic security state and is based on the principles observing the rights and freedoms all participants in market relations. Ukraine's desire to become a full-fledged and significant player in the world market of goods and services requires bringing the domestic legal and economic components to international requirements. In addition to the legal aspects of ensuring international trade cooperation, the issue of accounting for financial activity is also important. The study development export-import operations of business entities indicates the imperfection systematic approach to the organizational and methodological support their accounting and analysis, which leads to serious violations currency, tax and customs legislation. Integration of Ukraine into the world trade community is not possible without participation in international trade, customs and other organizations. The main ones are the World Trade Organization – the only international organization that takes care global rules trade between countries; The World Customs Organization, which establishes, supports and implements international instruments for the harmonization and uniform application simplified and efficient customs systems and procedures; European Anti-Fraud Office and a number of other associations. A necessary condition for the movement goods across the customs border is the fulfillment procedures for declaring the goods at customs established by the Customs Code of Ukraine. Ukraine's desire to fully join the European Union requires the implementation EU customs legislation, which is supported by the EU Public Finance Management Support Program (EU4PFM). The war made it necessary to simplify the customs clearance many groups goods, the movement of which across the customs border makes it possible not only to provide the defense forces with military equipment and additional protective equipment, but also to provide civilians with food, medicine and humanitarian aid. Also, the war with russia affected the peculiarities calculations in import / export operations.

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