Типологія митного обслуговування підприємств

Abstract

Обґрунтовано актуальність якісного митного обслуговування для вітчизняних підприємств в умовах європейської інтеграції. Розглянуто та критично проаналізовано існуючі підходи у літературних джерелах до систематизації митних послуг. На підставі результатів вивчення теоретичної та нормативно-правової бази, а також практичних матеріалів розвинуто типологію митного обслуговування підприємств за низкою істотних та незалежник ознак.At the current stage of European integration in Ukraine, foreign economic activity is one of the most perspective activities for domestic enterprises. An important factor determining the success of foreign economic activity is the high-quality and prompt customs servicing of enterprises. In order to form a diversified systematized and complete vision of the process of customs servicing of business entities, its complex typology has been developed. In particular, it is proposed to delineate customs servicing by following signs: the subject of customs servicing (customs servicing by state and local authorities, authorized physical and legal persons (customs intermediaries), non-profit organizations, employees of the subject of foreign economic activity); the level of harmonization of customs servicing with international standards (harmonized, partially harmonized, non-harmonized customs servicing); content of customs servicing (accreditation, certification-permitting, declarative, value-payment, identification, warehouse, transport, guarantee, informational and consulting, other customs servicing); stages of customs servicing (preparatory, preliminary, basic, final customs servicing); the type of transport being served (customs servicing for sea and river transport, air transport, rail transport, road transport, pipeline transport and transmission lines); regimes of customs servicing (customs servicing in the regimes of import, re-import, export, reexport, transit, temporary admission, temporary export, customs warehouse, free customs zone, duty-free trade, processing on the customs territory, processing outside the customs territory, destruction or ruining, refusal in favor of the state); the effectiveness of customs servicing (effective and defective customs servicing); the character of customs servicing (quantitative and qualitative customs servicing); the timeliness of customs servicing (promptlytimely customs servicing and customs servicing with delays); types of intermediary customs servicing (customs brokerage servicing, customs servicing within the duty-free shop, customs warehouse, free customs zone, warehouse of temporary storage, cargo customs complex); the level of mandatory of customs servicing (obligatory and optional customs servicing); the level of complexity of customs servicing (simplified customs servicing and customs servicing on a general basis); a form of customs servicing (automated, manual, visual, combined customs servicing); the territorial principle of customs servicing (customs servicing in the country of the subject of foreign economic activity, customs servicing in the partner country, common customs servicing); payment of customs servicing (paid and free customs servicing); the affiliation of the subject of the customs servicing to the operating environment (external customs servicing, customs self-servicing, combined customs servicing); the level of formalities of customs servicing (formal and informal customs servicing).