Проаналізовано основні аспекти регулювання митної справи, наведено рекомендації щодо формування інституційного середовища митної справи під час вступу до ЄС. Досліджено інститути регулювання митної справи, визначено пробле¬ми їх формування та розвитку. Проаналізовано вплив ЄС на економіку України та на систему митної справи.
Ключові слова: митна справа, норми митного законодавства, митні процедури
Проанализированы основные аспекты регулирования таможенного дела, представлены рекомендации по формированию институциональной среды таможенного дела при вступлении в ЕС. Исследованы институты регулирования таможенного дела, определены проблемы их формирования и развития. Проанализировано влияние ЕС на экономику Украины и на систему таможенного дела.
Ключевые слова: таможенное дело, нормы таможенного законодательства, таможенные процедуры.
In the article the basic aspects of adjusting the customs affair are analyzed, and the recommendations concerning the forming of institutional environment of customs affair in the course of joining the EU are given. The institutes of adjusting the customs, problems of its forming and development were investigated.The influence of integration associations of EUon the economy of Ukraine and the system of customs affairs was also analysed.
The legal collisions of determination and forming of principles of customs affair in Ukraine were explored. The author pointed out that the main institute of adjusting the customs affairis customs treatments, which include an international and national constituent and system error in the process of forming. It was suggested to use conception of the «satisfied interest» for the efficiency improvement of the custom adjusting, which includes purpose, strategy, algorithms of operation, and subjects of realization, term of action, stimuli and limitations. The conception of providing the customs interest by forming the balance of interests of the state and business was proposed.In the article the experience of Poland in forming of bases of customs and adaptation of national legislation to the requirements of EU is analyzed. The aspects of legislation and law of EU are analyzed.
The interdependence of international law and the European Community law, particularly in the area of customs, is very complex. The ways in which international customs law is incorporated into the Community’s legal system are many and varied, and there is a need to establish some standard mechanisms for the future in order to reduce the diversity of solutions for the similar problems.
The basic innovative aspects of the research lie in adjusting the customs affair in the course of European integration.
Keywords: customs affair, norms of customs legislation, customs procedures.
