Nazarova Y. Legal regulation of customs regimes of the temporary import and the temporary export.

The thesis deals with theoretical issues of regulating customs regimes of the temporary import and the temporary export as one of the types of customs regime, which have an economic character, ones. The content of customs regimes of the temporary import and the temporary export are studied by defining the components of their content - the conditions, requirements and restrictions. The international experience of the operating of customs regimes of the temporary import and the temporary export is studied in order to implement the most successful of the provisions in the legislation of Ukraine. The analysis procedure of application of customs regimes of temporary importation and temporary exportation identified issues relating to customs clearance and accounting of goods, vehicles for commercial use in specified customs regimes. There are proposals formulated to improve valid legislation, which regulates public relations arising in relation to the use of customs regimes of the temporary import and the temporary export.