ЗМІСТ АДМІНІСТРАТИВНИХ ПОСЛУГ, ЩО НАДАЮТЬСЯ МИТНИМИ ОРГАНАМИ

Keywords: administrative services, customs business, customs services, customs authorities, profitable organizations, foreign economic activity

Abstract

The article considers the content of administrative services provided by customs authorities in the context of the methodology of system analysis in accordance with current legislation. The concepts of "administrative service in the field of customs", "administrative customs service", "customs service" are studied. Distinctive features of administrative services in the field of customs: the subjects of services are customs authorities that provide administrative bodies, profitable organizations that carry out economic; declarative procedures for providing administrative services; the main objectives of the provision of administrative services by customs authorities are to promote the development of foreign economic activity; applicants for administrative services are individuals and legal entities; customs services are provided on a paid and free basis; the provision of administrative services is carried out in the electronic and paper form; terms of rendering administrative services are established by normative acts; there are different forms of customs services. Under the customs service should be understood the activities of customs authorities, for-profit organizations - business entities in the field of customs, which are carried out on the basis of requests from applicants (legal entities and individuals, natural persons-entrepreneurs, foreign nationals) within the statutory period in order to implement government functions and meet the economic needs of stakeholders. Administrative services in the field of customs are provided by the bodies of the State Customs Service of Ukraine. It is noted that for-profit organizations - subjects of economic activity in the field of customs provide paid customs services. The legislation does not establish a list of services provided by for-profit organizations. Services in the field of customs are systematized by the criterion of payment, the nature of the partnership, the object and the subject of provision.

Published
2021-09-30
How to Cite
Шляховський, О. А., Сиймовський, Р. М., Ковалів, М. В., & Єсімов, С. (2021). ЗМІСТ АДМІНІСТРАТИВНИХ ПОСЛУГ, ЩО НАДАЮТЬСЯ МИТНИМИ ОРГАНАМИ. Scientific Notes of Lviv University of Business and Law, 30, 104-110. Retrieved from https://nzlubp.org.ua/index.php/journal/article/view/536

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