Аннотации:
The article is aimed at defining the forms and mechanisms of transformation of ownership relations in the
course of foreign economic operations under the influence of customs regulation.
On the basis of a systematic analysis, the article analyses a set of relations related to potential and actual
processes of transformation of property rights of foreign economic entities during customs procedures. The
statistical analysis allowed the author to identify the potential quantitative financial significance of the role of
managerial decisions on the expedient transformation of property rights in the course of customs procedures
to ensure the economic interests of the State. The method of comparisons was used to characterise various
forms of transformation of property rights of subjects of foreign economic activity under the influence of
customs procedures.
The author identifies the following forms of transformation of property rights of foreign economic operators
during customs procedures: free, conditionally compulsory and absolute compulsory transformation. The
conditions of the free form of transformation provide for a de facto free managerial choice on the part of a
business entity. The conditional-compulsory form significantly narrows the possibilities of such a management
choice. The absolute and compulsory form of transformation completely deprives a foreign economic entity
of the opportunity to choose and influence the process of transformation of property rights.
It is shown that subjects of foreign economic business activity, within the framework of certain situations
arising in the course of customs procedures, may have the opportunity to choose appropriate management
decisions regarding the conditions for transforming their rights to property objects. At the same time,
customs managers also have a certain choice. The author shows the contradictions of interests that may
arise in various forms of transformation of property rights of foreign economic operators. International
business entities and customs authorities enter into certain relations in which they seek to find the most costeffective solutions and transformations for themselves. It is advisable to take into account that the benefits
of a particular transformation for the State may be manifested not only in terms of financial results. It is
proved that the transformation of property rights in favour of the state at the level of “ownership” is not
always economically feasible for the state and its economic interests. When making appropriate managerial
decisions on the transformation of ownership rights of foreign economic operators to the objects of customs
control, customs managers should choose the most effective tools and modes of transformation.
