FEATURES OF CUSTOMS CLEARANCE AND CONTROL OF VETERINARY DRUGS MOVING THROUGH THE CUSTOMS BORDERS OF UKRAINE

Abstract

The article is devoted to the disclosure of the features of the implementation of customs control and customs clearance of veterinary drugs transported across the customs border of Ukraine. It was found that when organizing customs control of veterinary drugs, preliminary documentary control of such goods is mandatory. It is revealed that the preliminary documentary control is terminated during the veterinary and sanitary control of veterinary drugs. It is argued that the preliminary documentary control of veterinary drugs begins after the presentation of the cargo of such drugs and documents to the customs authority at the checkpoint across the state border of Ukraine using the ’single window’ mechanism in accordance with the requirements of customs legislation. It is disclosed that preliminary documentary control of veterinary drugs is carried out by the customs authorities on the basis of information received from officials of state bodies of veterinary medicine, and documents and information provided by the declarant of veterinary drugs, entered into the single state information web portal ’Single Window for International Trade’. The terms ’customs clearance of veterinary drugs’ are proposed to be understood as a set of actions to be performed by persons and customs authorities for veterinary drugs transported across the customs border of Ukraine, as well as an automated customs clearance system in order to comply with the requirements of customs legislation necessary for the release of veterinary drugs into free circulation. It is concluded that veterinary drugs are subject to mandatory written declaration, in their customs declaration the declarant indicates the customs procedure to be applied and the information provided for by law on veterinary drugs, the conditions and methods of their movement across the customs border and the calculation of customs duties in respect of such drugs necessary for the application of this procedures.