Journal article Open Access
Customs law has recently undergone significant changes. Ukraine's accession to the World Trade Organization, its creation along with other countries of the World Free Trade Area, the signing of the Association Agreement with the European Union have led to a significant update of customs legislation. Customs law has become one of the effective instruments in the implementation of international trade, the establishment of economic and political cooperation between the states, the means of raising the economic level of the country, the protection of the national commodity producer and the interests of the whole society in various spheres of its functioning. Considering this, it seems necessary to study the legal regulation of the order of moving goods and vehicles for commercial purposes across the customs border of Ukraine, since improving its efficiency is a guarantee of the economic security of the country the shadow economy, corruption, terrorist financing, unwashed foreign vehicles, and more. One of the key instruments in the fight against these crimes is high-quality legislation in the field of state customs, including rules governing the movement of goods and vehicles across the customs border of Ukraine.
The purpose of the article is to analyze the current legislation of Ukraine and the customs legal relations formed on its basis on the issues of moving goods and vehicles for commercial purposes across the customs border of Ukraine.
Legal regulation of the movement of goods and vehicles for commercial purposes is an extremely important area of state customs. This legal institute is large in scope and needs timely and clear ordering. The Customs Code of Ukraine enshrines only the basic concepts and principles of the order of movement of goods across the customs border, defines the vectors of customs policy, affirms the principles of socio-economic and political security of customs borders. All other elements of the mechanism of legal regulation of these relations are defined in the laws of Ukraine and by-laws, the scope of which are the importation of certain goods, services or vehicles, the volumes of said transportation, payment of taxes and duties, carrying out additional types of control and many other issues. Despite the thoroughness of the scientific work of these researchers, it is important to comprehensively study all aspects of the movement of goods and vehicles for commercial purposes across the customs border of Ukraine