Melnyk M. Institute of customs regimes to the customs law of Ukraine

The dissertation is a comprehensive research of problems of legal regulation of customs regimes institute in customs law of Ukraine. The paper highlights the essence of customs regimes, as a complex cross-sectoral legal institution, which comprises a plurality of separate legal norms of administrative, financial, civil, economic, international, and other branches of law governing a group of related public relations arising in the implementation of customs procedures in accordance with the stated goal of the movement of goods through the customs border of Ukraine, the definition of their legal status, tax conditions and the use of post-clearance. The concept of customs regimes and are characterized by their function into which the fiscal, stimulus, safety, and regulatory control. The classification of types of customs regimes, which include: basic (import (release for free circulation) and exports) preferential (transit, customs warehouse, free customs zone, the temporary importation of goods into the customs territory and export beyond its limits, processing in the customs territory and outside), birds (re-import, re-export, free trade, destruction or destruction and refusal in favor of the state). We characterize the legal regulation of these customs regimes. Based on the analysis of the European Union customs legislation identified priority way its implementation of certain provisions of the national customs legislation. The ways of increasing the efficiency of legal regulation of customs regimes in the customs law of Ukraine and proposed a number of changes and amendments to the Customs Code of Ukraine.