Reforming the System of Providing Simplifications to the Entities of Foreign Economic Activity in Ukraine

Анотація

The article is aimed at researching the national system of providing simplifications to the entities of FEA, analyzing the existing proposals on the change of national customs legislation in the context of providing simplifications, their critical analysis, and also elaborating own recommendations and proposals as to the national customs legislation. The authors analyzed the national customs legislation on providing simplifications to the entities of FEA before the adoption of the CCU 2012 and thereafter. It has been specified that the institute of authorized economic operator was introduced in the CCU 2012, but the effective mechanism for providing simplifications to the entities of FEA was not presented. Thus, the national system of granting simplifications to the entities of FEA has been disbalanced, as real mechanisms for providing simplifications to the entities with a high degree of trust do not exist in Ukraine currently. The authors have critically analyzed the draft changes in the CCU, have pointed out its certain shortcomings and inconsistency with the European customs legislation and domestic realities, as well as have proposed their own three-tier system of providing simplifications to the national entities of FEA. Prospects of further researches in this direction is elaboration of a practical and methodical instrumentarium for introduction of the mentioned simplifications which definitely offer significant advantages to owners of the AEO certificates and would help to balance the issues of ensuring economic security of the State along with providing simplifications in the sphere of foreign trade.

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