Project milestone Open Access
O.M. Shevchuk, V.O. Tserkovna
The article focuses on the process of becoming customs brokers. Since the proclamation of the independence of the Ukrainian state, the institution of customs clearance has gone its own way of development. With the pace of world trade, the countries of Europe and the country of communication, with this importance, the instant clearance of goods and vehicles may be identified as contributing to expanding the possibilities of providing customs clearance services. In this context, the effectiveness of the customs officer is crucial, not only for the financial sector but also for economic development - and change in the customs system in Ukraine turns into macroeconomic indicators.
It is emphasized that the sphere of customs-brokerage services primarily aims to defend the interests of foreign economic entities and increase the speed of implementation of foreign trade agreements, the speed of movement of goods and vehicles for commercial purposes through the customs border of Ukraine, as well as counteracting smuggling and replenishing of the state budget.
The author specifies the requirement for obtaining permit documents by enterprises from the State Fiscal Service of Ukraine and analyzes the subjectivity of enterprises that may receive a permit for customs brokerage activities and identify some deficiencies in the legislation. Also, comparing the experience of foreign countries, the absence of any financial guarantees in Ukraine for paying customs duties by customs brokers have been revealed, which entails risks of non-fulfillment of obligations and violations of the legislation, and as a result, non-receipt of funds to the budget and bringing to administrative liability customs brokers.
Extension of scientific researches concerning ways of improvement of customs brokerage activity and substantiation of legislative and practical aspects of such activity for the improvement of their functioning in foreign trade and promotion of commodity producers' activities are made. It is considered that high professionalism and deep knowledge of customs agents in the field of a declaration is a positive element for improving the legislation and the necessary assistance to legislative bodies in its law-making activity.