The Problems and Ways of Solution as to Completion of Procedures of Customs Clearance of Vehicles
Authors: Melnyk O. H., Todoshchuk A. V., Vovchanska I. M.
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The article is concerned with the problems and ways of solution as to completion of procedures of customs clearance of vehicles. The legislative base on import of cars on territory of Ukraine is analyzed, the basic schemes of import of cars from abroad with avoidance of customs payments are defined. The main problems caused by a large number of cars with foreign registration in Ukraine were researched, in particular: violation of environmental standards, avoidance of responsibility of drivers in case of an accident, creation of large queues at the borders, reduced budgeting of the funds from customs payments, unfixed ownership of the cars’ owners. The experience of Lithuania and Moldova in solving the problem of legalizing cars with foreign registration is characterized. The key measures which should be carried out in Ukraine for completion of procedures of customs clearance of vehicles are defined and described, in particular: tax amnesty for the vehicles with foreign registration already brought to the territory of Ukraine, cancellation of duty, preservation of preferential rates of excise tax, cancellation of the Euro-5 standard, introduction of annual technical inspection of vehicles, change of mechanism of accrual of value added tax.