Практика надання спрощень при здійсненні митного контролю до запровадження інституту уповноваженого економічного оператора в Україні
Practice in Providing of Simplifications During Customs Control Till the Introduction of Authorized Economic Operator in Ukraine

Summary/Abstract: The article reveals peculiarities of legal regulation and practice in providing of simplifications during the customs control till the introduction of authorized economic operator in Ukraine.Simplifications that were granted to Ukrainian enterprises in order to facilitate foreign trade are analyzed. It was determined that providing of simplifications during customs control is carried out in circumstances when the companies meet the established criteria. Usually the main criteria are the duration and frequency of foreign economic activity, the number and volume of performed foreign trade operations, status of payments to the budget and with the foreign trade operations kind of economic activity, high level of legal compliance and so on.It is important to do the assessment of the number of companies that meet the criteria of customs simplifications. At the same time Ukrainian experience shows that about a third of the total number of enterprises that had the right for customs simplifications used their right.

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