Домінанти митного контролю у сфері міжнародного поштового обміну в Україні

Abstract

The aim of the article is to study the organization of the process of customs control by the bodies of incomes and fees in the field of international postal and express shipments in all its multidimensional aspects. Methodology of research. The theoretical and methodological basis is the domestic normative and legal base, scientific works of domestic and foreign scientists and practitioners, statistical information of the State fiscal service of Ukraine. The results of the study were obtained during the use of the dialectical method of knowledge of phenomena of a legal and economic nature and related to approaches to customs control and the execution of international postal exchange. As a result of applying the method of analysis, the principal differences between the methods of moving goods and objects across the customs border were outlined and the fiscal efficiency of this process was estimated. Findings. It was noted that the Customs Code of Ukraine, laws and regulations (regulations, instructions) form the basis of normative and legal support for the processes of implementation of international postal exchange in Ukraine. It is revealed that the ways of carrying out (sending) goods and objects across the customs border of Ukraine are the use of international postal items and international express shipments. The analysis of customs aspects of their practical use made it possible to distinguish between a number of fundamental differences between them. The study of the fiscal impact of international postal transactions in Ukraine makes it possible to conclude that its importance and prevalence of the issues of security and counteracting customs offenses in the activities of the bodies of incomes and fees during the execution of customs formalities in this area. Originality. The scientific and methodical apparatus for studying, analyzing and evaluating the efficiency of activity of subjects of the sphere of international postal exchange (the State fiscal service, postal operators, express carriers, senders and receivers of shipments) has been expanded. Conclusions are made about the prevalence of the security component of customs control in this area of activity. Practical value. The obtained results of the research can be used in practical activity of the divisions of the State fiscal service of Ukraine, which carry out customs control and customs clearance of international postal items and international express shipments.