DETERMINANTS OF THE NATIONAL APPLYING NEW COMPUTERIZED TRANSIT SYSTEM (NCTS)

Abstract

The issue on a full-scale applying of the national digital transit system in Ukraine is considered in the paper. There is emphasized on a significance of implementation of the Convention on Common Transit Procedure in our state to develop national transit potential and to counteract to customs fraud attempts effective during the movement of goods through the Customs Border of Ukraine. The chronology of the national applying of the NCTS is researched. Such determinants as procedural peculiarities and performance indicators that characterize each of NCTS applying stages, is determined and described. Quantitative indicators of the progress of Ukraine in the national application of the digital transit system for more than a year. There is demonstrated, that at the end of June 2022, more than 1000 companies have registered to be possible to applicate T1UA declarations. At the same time, each second enterprise issued at least one declaration successfully. The total number of provided T1UA declarations is more than 5,000 (more than 3,500 T1UA declarations or 70% of the total number are provided at the beginning of 2022). More than 3,200 T1UA declarations were issued by the customs of the State Customs Service (more than 2,600 T1UA declarations or 80% of this number were issued at the beginning of 2022). A number of requirements, processed by the Support Service of the State Customs Service, are more than 600 (approximately 350 requirements or 60% of the total number were issued at the beginning of 2022). Results of the work of previous and final evaluative missions of the General Directorate for Taxation and Customs Union of the European Commission (DG TAXUD) are researched. It is noted, that the Ukrainian part showed legislative and organizational provisions of common transit under the requirements of DG TAXUD. In particular, using of NCTS by a customs office of departure and customs office of destination, the work of the project implementation team, and interaction on issues of common transit on the different levels, are shown. There is identified, the State Customs Service has been continued a work and interaction with representors of EU on implementation of measures to make Ukraine nearer to implementation of the Convention for further. We suggest, that the continuous of adaptation of national legislation, including renewable charts of approximation of legislation and preparation appropriate changes to regulative acts, will become one of the determinants which determine a readiness of Ukraine to join to the Convention.