Journal article Open Access

Legal Regulation of Relations in the Field of Customs Regulations on Crime Prevention

N.Z. Rohatynska

DCAT Export

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<dct:title>Legal Regulation of Relations in the Field of Customs Regulations on Crime Prevention</dct:title>
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<dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#gYear">2019</dct:issued>
<dcat:keyword>legal regulation, relations in the field of customs regulations, crime prevention, customs border, customs security.</dcat:keyword>
<dct:issued rdf:datatype="http://www.w3.org/2001/XMLSchema#date">2019-11-25</dct:issued>
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<dct:description>&lt;p&gt;The article analyses the legal regulation of relations in the field of customs rules on crime prevention. An effective tool for simplifying customs procedures and formalities &amp;ndash; electronic declaration &amp;ndash; has been allocated &amp;ndash; a set of measures, which include: submission of electronic declaration and documents in electronic form for declaration of goods and vehicles, carrying out customs control and customs registration of these goods and vehicles. It is noted that electronic declaration allowed the declarant or customs broker to remotely implement all necessary measures for customs clearance, without coming with paper documents directly to customs. Attention is drawn to the fact that an important element in the development of customs control is the improvement of customs post-audit and risk assessment. The main principles of customs post-audit are highlighted: comprehensive inspection of the subject of foreign economic activity at any moment, and its application exclusively to bona fide participants of foreign economic activity. Attention is drawn to the fact that parallel improvement of national and international legislation necessarily improves the procedure for carrying out foreign economic operations, optimizes logistics cycles, international routes, changes the structure of trade turnover. With the consistent harmonization of the customs legislation of Ukraine with the legislation of the European Union countries and international conventions, some innovative models and mechanisms are being created, which after a certain period of time are introduced into practical activities through the implementation of organizational and technical measures of a production, administrative and commercial nature. It has been observed that against the background of an increasing increase in the commission of offences in the customs sphere, Ukraine needs to reconsider the question of extending the above-mentioned provisions of the Convention to its territory. Especially since all annexes to the Convention had been acceded to by neighboring States such as Slovakia and Moldova, and Belarus and the Russian Federation had joined in assisting in combating the smuggling of drugs and psychotropic substances. In addition, it is necessary to work on the preparation and conclusion of agreements on customs issues with countries with which Ukraine&amp;rsquo;s international cooperation has not yet been established. The attention that strengthening of mutual aid will significantly increase efficiency of bodies of income and collecting Ukraine in implementation of actions for prevention, prevention, identification, suppression and investigation of offenses in the customs sphere including violations of customs rules is paid.&lt;/p&gt;</dct:description>
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