Denysenko S. International legal standards of simplification and harmonization of customs procedures in the sphere of foreign trade

The thesis is devoted to the complex research of peculiarities of international standards in the area of simplification and harmonization of customs procedures in foreign trade. Author studies the issues of nature of customs procedures and their elements, especially sources, principles, subjects of the simplification and harmonization of such customs procedures. The simplification and harmonization of customs procedures have been considered from the point of view of international treaties on three levels: universal, regional and bilateral. Basic standard rules of simplified methods of customs procedures are systematized according to such three main lines – customs control, customs clearance and collection of payments. They are introduced into the custom legislation of the states which have joined the major international treaties in this area. The status of Ukraine as a subject of simplification and harmonization of customs procedures in foreign trade activity, its achievements, problems and prospects in this way have been analyzed. The comparative analysis of the new Customs code of Ukraine and the International Convention of the Simplification and Harmonization of Customs Procedures on May 18, 1973 is made in order to identify the coordination and the normative securing of the regulations of this international agreement in customs legislation of Ukraine, and also application of uniform international standards in the field of the simplification of customs procedures by national customs bodies is examined.