Afanasyeva O. Legal regulation of the customs regime of special customs zone

The thesis deals with theoretical issues of regulating the special customs zone as one of the types of customs regime, which has an economic character, as well as practical aspects of functioning of special customs zones. The content of the special customs zone regime is studied by defining the components of its content - the conditions, requirements and restrictions. The customs regime is analyzed and compared with another one, which is the basis for the implementation of the first one - by a special economic zone. The history and international experience of the operating of duty-free zones are studied in order to implement the most successful of the provisions in the legislation of Ukraine. The order of introduction of special customs zone, realization of industrial and commercial operations and ensuring customs control in these areas are analyzed. There are identified issues related to customs registration and accounting registration of goods in special customs areas. There are proposals formulated to improve valid legislation, which regulates public relations arising in relation to the use of specific customs zone regime.