PRACTICAL ASPECTS OF IMPROVING THE APPLICATION OF THE COMMON TRANSIT PROCEDURE IN UKRAINE
Authors:   Research Institute of Financial Policy of State Tax University, Ukraine, Kapitanets Svitlana , Berezhniuk Ivan ,   University of Customs and Finance, Ukraine
Published: March 2023

The issue on a full-scale applying of the national digital transit system in Ukraine is considered in the paper. There is emphasized on a significance of implementation of the Convention on Common Transit Procedure in our state to develop national transit potential and to counteract to customs fraud attempts effective during the movement of goods through the Customs Border of Ukraine. The subject of the study is the common transit procedure. Methodology of the study is based on general research methods of synthesis and analysis, deduction and induction, comparison, generalization, abstraction, dialectical knowledge (for the formation of the theoretical basis of the research), tabular and graphic (for the formation of analytical illustrative material). The purposeis to investigation the practical aspects of improving the application of the joint transit procedure in Ukraine. Results of the paper were research of the chronology of the national applying of the NCTS. Such determinants as procedural peculiarities and performance indicators that characterize each of NCTS applying stages, is determined and described. Quantitative indicators of Ukraine’s progress in the national application of the digital transit system for more than a year were analyzed. Results of the work of previous and final evaluative missions of the General Directorate for Taxation and Customs Union of the European Commission (DG TAXUD) are researched. It is noted, that the Ukrainian part showed legislative and organizational provisions of common transit under the requirements of DG TAXUD. In particular, using of NCTS by a customs office of departure and customs office of destination, the work of the project implementation team, and interaction on issues of common transit on the different levels, are shown. The main areas of preparation of the participants of foreign economic activity for the use of joint transit procedures, and proposals have been formulated for measures that ensure a comfortable transition of these participants from the existing transit system to the international application of NCTS studied. Practical implications. The results of the scientific research to improve the legal, organizational and methodological conditions for the preparation of participants in foreign economic activity for the application of the joint transit procedure can be used by the State Customs Service of Ukraine. Value/originality. The need to create legal, organizational and methodological conditions at the national level that ensure a comfortable transition of participants in foreign economic activity from the existing transit system to the use of NCTS proved. This will contribute to the fulfillment of Ukraine’s obligations to the EU in the context of Ukraine’s accession to the Convention on the common transit procedure, which will ensure the strengthening of the departmental efficiency of the customs service in the direction of accelerating international trade and combating violations of customs legislation.