CUSTOMS PAYMENTS AS SYSTEMIC CATEGORIES OF THE CUSTOMS LEGISLATION OF UKRAINE AND THE EUROPEAN UNION

Abstract

The article is devoted to the essence of the category «customs payments» in the legislation of Ukraine and the European Union. It was established that the definition of the concept of «customs payments» neither in Ukrainian nor in European legislation is perfect. To customs payments, the Ukrainian legislator includes customs duties, excise tax on excise goods (products) imported into the customs territory of Ukraine, value added tax on goods (products) imported into the customs territory of Ukraine. However, customs authorities are authorized to administer not only these payments, but also certain other types of payments (fees, charges). These payments are not included in the list of customs payments by the legislator. It was emphasized that they are paid when moving goods and vehicles across the customs border of Ukraine, and control over their implementation is entrusted to the customs authorities, in connection which it is appropriate to attribute these payments to customs. It is noted that there is no reason to consider taxes paid when goods cross the customs border as “another tax payment”, such as “customs payment”, but it makes sense to talk about taxes paid when goods cross the customs border. In turn, customs duty is a special customs payment that is made only when goods are moved across the customs border. Does not contain a clear distinction between individual types of customs payments and European legislation. European legislation refers to customs payments as any payments made when goods cross the customs border. It was established that the concept of «customs payments» in both Ukrainian and European legislation needs revision and unification. One of the options for solving this problem is to assign to customs payments all payments that are made during the movement of goods and vehicles across the customs border, and not just some of them. Another option (the most expedient) is to use the construction of «payments made when crossing the customs border», which should include: customs payments (duty, customs fees); taxes paid when moving goods across the customs border of Ukraine (excise tax, value added tax).