УДК 35.073+339.562

О. Г. Мельник, О. В. Мукан, О. І. Яцишин
Національний університет “Львівська політехніка”

ОСОБЛИВОСТІ ЗАСТОСУВАННЯ МИТНОГО РЕЖИМУ
“МИТНИЙ СКЛАД” ПІД ЧАС ІМПОРТУ НАФТОПРОДУКТІВ

© Мельник О. Г., Мукан О. В., Яцишин О. І., 2016

Розглянуто відмінності між митним складом та складом митниці відповідно до чинного законодавства України, проаналізовано порядок роботи складу митниці та митного складу, досліджено тенденції ринку світлих нафтопродуктів, сформовано пропозиції щодо удосконалення діяльності підприємств, що здійснюють зовнішньо¬економічну та митну діяльність, застосовуючи митний режим митного складу під час імпорту світлих нафтопродуктів.
Ключові слова: митниця, митний режим, склад митниці, митний склад, нафтопродукти.

O. H. Melnyk, О. V. Mukan, О. І. Yatsyshyn
Lviv Polytechnic National University

SPECULARITIES OF THE CUSTOMS REGIME BONDED
WAREHOUSE IN CUSTOM CLEARENCE
OF PETROLEUM PRODUCTS

© Melnyk O. H., Mukan O. V., Yatsyshyn О. І., 2016

Because of high energy dependence of Ukraine, in particular, from imports of oil and oil products, the issues related to moving petroleum derivatives through the customs of Ukraine and their customs clearance remain relevant and important. The volatility of the national currency, challenging conditions in which enterprises of Ukrainian fuel and energy complex operate due to deepening political and economic crisis cause oil traders to diversify customs regimes in their foreign trade operations to avoid the risks associated with foreign trade and customs activities.
The main purpose of the article is to analyze the specifics of using the customs regime of customs warehouse during moving oil products to the customs territory of Ukraine and to develop recommendations to improve procedures for placing the imported oil products into this customs regime.
Exploring peculiarities of applying the customs regime of customs warehouse, it is first of all necessary to clarify the difference between the terms “ warehouse of customs “ and “customs warehouse”. Premises, tanks, indoor and outdoor grounds, refrigerators or freezers that are owned or used by the customs and that are specially equipped for storing goods or vehicles of commercial use under customs control may be used as warehouses of Ukrainian State Fiscal Service customs having been determined as such by the order of the Customs. The customs warehouses store goods that have not been cleared yet and that are still to be taxed with customs duties but the procedures have been postponed for some time or the goods are stored waiting for the change of the customs regime. The customs warehouse is the customs regime within which foreign or Ukrainian goods are stored under customs control with their conditional full exemption from customs duties and taxes and without applying non-tariff regulation of foreign trade activities.
Oil traders can also use the customs regime of customs warehouse in order to delay the payment of customs duties and the fulfillment of obligations concerning non-tariff regulation, to purchase large quantities of goods when the supply on the international market is the most profitable and to sell goods when the demand on the domestic market is the most favorable, to form small consignments of goods, to reduce transportation costs.
Light oil products are imported to Ukraine from Belarus, Lithuania, Bulgaria, Poland, Romania and the Russian Federation.
To improve the activities of enterprises engaged in foreign trade and, in particular, customs activities using the customs regime of customs warehouse when importing light oil products and to avoid problems of customs clearance of goods (commodity heading UKT ZED 2710 – gasoline, diesel oil, fuel oil, jet fuel etc. ) in the customs regime of customs warehouse it is necessary:
1) to equip customs warehouses with tanks and reservoirs used for storing liquids, oil, in particular;
2) to improve the system of the electronic journals used in customs warehouses;
3) to bring the equipment of the customs warehouses in compliance with the EU norms and standards.
Key words: customs, customs regime, customs warehouse, warehouse of customs, oil products.

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