Herman O. Customs clearance as to motor vehicles

The dissertation is devoted to the scientific research of the procedure of customs clearance as to motor vehicles performed by the customs authorities of the State Fiscal Service of Ukraine. The legal classification of motor vehicles transported across the customs border of Ukraine was evaluated on the basis of the factors that influence the application of the customs legislation: the purpose of movement, the intended purpose (load carrier vehicles, dual-purpose vehicles, passenger vehicles, special motor vehicles and multipurpose means of transport), total number of wheels and winch wheels, number of axles, engine type, type of chassis, accessory [general and military], load-carrying capacity (especially small; small, medium, high and especially high load-carrying capacity).