Specifics of mutual administrative assistance of the UK in the part on debt collection arising from the joint transit procedure

Abstract

The article is devoted to the study of foreign experience, in particular, the experience of the United Kingdom, in the implementation of mutual administrative assistance in relation to debt collection arising during or as a result of the joint transit procedure. The purpose of the article is to study the peculiarities of the UK’s mutual administrative assistance in terms of debt collection arising during or as a result of the joint transit procedure. In order to achieve this goal, the following methods were used in the course of the scientific research: analysis and synthesis (when developing the empirical basis of the study), induction and deduction, abstract and logical (when generalising about the specifics of mutual administrative assistance in terms of debt collection arising during or as a result of the joint transit procedure in the UK), legal analysis and comparative studies (when analysing the legal framework for mutual administrative assistance in the course of joint transit). Based on the results of the work carried out, it was established that the peculiarities of mutual administrative assistance in terms of debt collection under the joint transit procedure in the UK are the publicity and transparency of the procedure for debt collection arising during or as a result of the joint transit procedure, as evidenced by the preparation and publication of a public notice by the Commissioners for Revenue and Customs of His Majesty’s Revenue and Customs; debt collection in court and the inclusion of certain customs officials in this process. The conclusions state that the experience of the UK in the field of debt collection in the process of collecting debt arising in the course of or as a result of the joint transit procedure, as well as the inclusion of individual customs officials in the process of collecting debt, and the vesting of customs authorities with law enforcement powers, which would help to expand the possibilities for mutual administrative assistance by the customs authorities of Ukraine in general and improve the mechanism for collecting debt arising in the course of or as a result of the procedure, may be useful for Ukrainian customs practice.