CUSTOMS CONTROL OF MOVEMENT OF GOODS AND PERSONAL ITEMS OF PASSENGERS: THEORETICAL ASPECT

Abstract

The article outlines the main approaches to determining the role and importance of customs control during the crossing of the customs border by passengers and outlines ways to adapt the customs legislation of Ukraine to the customs legislation of the EU. The study showed that in the last decade there has been a dynamic growth of international passenger traffic, which determines the guidelines of cross-border cooperation and justifies the importance of its support at the national level. The growth of international passenger traffic increases revenues to the state budget, contributes to the growth of employment of residents of border regions, which improves the overall level of their well-being. At the same time, there is an increasing risk of smuggling across the customs border, as well as the illegal export of valuables that are a natural and cultural heritage of a country. Given the above, the importance of identifying places of such potential danger and ensuring a reliable system of customs control is growing. In such circumstances, when crossing the customs border and choosing a customs control zone, passengers are subject to a special legal regime that requires them to comply with customs rules and restrictions governing the movement of objects, personal belongings and funds across the customs border of Ukraine and related states. It has been proved that the domestic norms of customs legislation on duty-free movement of valuables across the customs border by quantitative restrictions and prohibitions generally meet the established norms of EU customs legislation. However, there are some differences in taxation and quantification of goods moving across the border, which is generally due to restrictions on customs policy of a country. On a positive note, domestic legislation is on the way to liberalizing duty and VAT rates and bringing them closer to the level of rates in force in the EU. Adaptation of domestic customs legislation to the norms of EU customs legislation in all areas of foreign economic activity and interstate relations should become one of the priority areas of the course of European integration.