Chupryna O. Legal regulation of customs regimes of processing.

The thesis is devoted to research of theoretical and practical issues of application of customs regimes of processing. The theoretical approaches to the disclosure, the customs regime and its place in the system of legal regimes. Particular attention is paid to the structure and content of the customs regime, as well as the classification of customs modes of processing. Stated and substantiated the author's approach to the understanding of the legal characteristics of customs modes of processing: ways of harmonizing the tax and customs legislation of the settlement processing operations, the degree of implementation of the rules of the Kyoto Convention on the Simplification and Harmonization of Customs Procedures, the settlement of the processing of goods in the customs territory and outside. Sound proposals to improve legislation on the exercise of control over the export and import operations.