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Text: Customs in UkraineProcedure b) (of a court, ministry) legal capacity T 1.Ukraine is an independent state now, it is building a market economy, so it is not surprising that it is building its Customs anew. F2.In the former Soviet Union, the main occupation of Customs officers was to collect taxes and duties. T 3.Today issues related to exports and imports are within the competence and province of Customs and Ministry for Foreign Trade. T 4.Ukraine has built Customs checkpoints on its borders with the former Soviet republics. T 5.Customs clearing procedures in Ukraine are the same as in other countries. T 6.Several higher educational establishments train highly-qualified specialists for Customs. T 7.Ukrainian Customs houses solve a lot of important tasks and have to work on several areas simultaneously. 1.Customs has established control over the main routes used by smugglers to bring contraband into Ukraine. 2.Task number one in the work of Customs is the coordinating of efforts To combat drug-trafficking and the smuggling of arms; strategic goods, works of art. 3.It has been found that smuggling of cigarettes and other Excise taxable goods is the second profitable business in the USA after drug-trafficking. 4.Ukraine cooperates with Customs of other countries and international organizations on the checkpoints 5.Russia has already equipped customs matters on the borders with the Baltics, Ukraine, Belarus and Kazakhstan. 6.Since border control in Russia was not tight, several Customs institutions have helped a lot by undertaking the Customs Clearing procedures and relieving border checkpoints of some of their tasks.
According OF the legislation of Ukraine quoting and licensing are provided only ON certain groups of goods. The decision on introduction TO the regime of licensing and quoting of export (import) is approved OF the Cabinet of Ministers of Ukraine on granting of the Ministry FOR Economy with determination of the list of the particular goods (works, services). Realization OF the export of goods (works, services) over established quota, not resulting FROM the international obligations of Ukraine, is provided under condition BY payment of export Customs duty. IN Ukraine the following kinds of Customs taxes are applied: • value added tax, which is charged BY percentage to Customs cost of the goods and other objects liable OF tax; • specific tax, which is charged in a fixed money amount per unit of goods and other objects, taxed IN the Customs taxation. Setting BY privileges and change of the rates of Customs duties, including for personal belongings, are carried out TO the Supreme Council of Ukraine BY granting of the Cabinet of Ministers of Ukraine. It is forbidden to apply other kinds OF Customs duties, except those, which are established BYthe Law. Customs duties stipulated BY the Law are import duty, seasonal duty, special duty, antidumping duty, countervailing duty.
Date: 2016-01-03; view: 963
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