Митне оформлення гуманітарної допомоги

Abstract

Стаття присвячена детальному аналізу особливостей митного оформлення гуманітарної допомоги, що є ключовим елементом забезпечення її ефективного використання. Розглянуто основні категорії товарів, які підпадають під визначення гуманітарної допомоги, та обсяги поставок таких товарів з-за кордону, акцентовано увагу на актуальних тенденціях і статистичних даних. Особливу увагу приділено ключовим аспектам декларування, зокрема спрощеним процедурам для гуманітарних вантажів та використанню Автоматизованої системи реєстрації. Окремо висвітлено питання митного оформлення товарів подвійного використання, включаючи специфіку їх пропуску через митний кордон відповідно до чинного законодавства. Надано характеристику регулювання порядку ввезення товарів військового призначення, зокрема визначено перелік суб’єктів господарювання, які мають право здійснювати такі операції, та особливості їх реєстрації у відповідних реєстрах.

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Introduction. Humanitarian aid plays an important role in assisting people affected by natural disasters, armed conflicts or other crisis situations. It is therefore essential to improve customs mechanisms to assist people in crisis, particularly in the context of emergencies. Direct humanitarian assistance may be provided in response to a specific situation and objective needs, subject to annual limitations and in accordance with the provisions of Article 3 of the Law of Ukraine “On Charitable Activities and Charitable Organizations”.

Purpose. To analyze the existing system of customs clearance of humanitarian aid in Ukraine, to identify the main problems that impede its effective functioning and to make practical recommendations for their solution.

Results. In Ukraine the provision, control and registration of humanitarian aid is regulated by several legal acts, including the Constitution of Ukraine, the Customs Code of Ukraine, the Tax Code of Ukraine and the Law of Ukraine “On Humanitarian Aid”. In addition, numerous resolutions of the Cabinet of Ministers of Ukraine play an important role in regulating these processes. When importing or shipping goods to the customs territory of Ukraine that are defined as humanitarian aid by the Law of Ukraine “On Humanitarian Aid”, they are exempt from import duties. Submitting a declaration without a unique humanitarian aid code is prohibited. The import of humanitarian aid classified as dual-use goods is carried out in accordance with the requirements of the procedure of state control over international transfers of dual-use goods. Improving the registration system for humanitarian aid is an important step in increasing the efficiency and transparency of the process of providing assistance to Ukraine.

Conclusions. Customs clearance of humanitarian aid is critical to ensuring the rapid and efficient delivery of essential goods to affected populations in the context of martial law or natural disasters. In addition to the challenges of bureaucratic procedures, the availability of automated systems, such as the registration of humanitarian aid, greatly simplifies the customs clearance process. Despite the existing difficulties, the system of customs clearance of humanitarian aid in Ukraine is functioning at a high level, which ensures the safety and legality of the process and helps to achieve the main goal of getting the necessary assistance to those in need as quickly as possible.Conclusions. The customs clearance of humanitarian aid is critical to ensure the fast and efficient delivery of essential goods to the affected persons, in the context of martial law or natural disasters. Along with the challenges of bureaucratic procedures, the availability of automated systems, such as the registration of humanitarian aid, greatly simplifies the customs clearance process. Despite the existing difficulties, the system of customs clearance of humanitarian aid in Ukraine is functioning at a high level, which ensures the safety and legality of the process, helping to achieve the main goal of providing the necessary assistance to those in need as quickly as possible.