Abstract:
The article is devoted to the study of the procedure structure for the adoption of preliminary decisions on the classification of goods according to UCDACS. Implementation of the goods classification according to UCDACS to the actual movement of goods through the customs border by means of the adoption of preliminary decisions is an alternative option provided with the Customs Code of Ukraine.
The purpose of the article is the analysis of the legal regulation and structure of the procedure for the adoption of preliminary decisions on the classification of goods in accordance with UCDACS.
Social relations that arise during the adoption of preliminary decisions on the classification of goods according to UCDACS are the object of the article.
The methodological basis of the study is a set of methods of scientific knowledge, in particular, system analysis in the researching of legal regulation of the procedure; formally legal for analysis and identification of problematic issues of law enforcement; methods of modeling, analysis and synthesis provided an opportunity to formulate proposals for amendments and additions to the provisions of the current customs legislation.
According to the results of the research, it was substantiated that the structure of the procedure for preliminary decisions on the classification of goods according to the UCDACS consists of stages and procedural actions. It is suggested that the structure of the procedure for making preliminary decisions regarding the classification of goods in accordance with the UCDACS consists of the following stages: starting of the procedure; consideration of the application and submitted documents; making a preliminary decision. Drawbacks in legal regulation of procedure for previous decisions on the classification of goods according to the UCDACSare founded and the ways for its overcoming are suggested.
