Peculiarities of mandatory payments calculation in the process of customs clearance of import operations
Bibliographic description of the article for the citation:
Светлана Венгерчук. Peculiarities of mandatory payments calculation in the process of customs clearance of import operations//Science online: International Scientific e-zine - 2020. - №2. - https://nauka-online.com/en/publications/ekonomika/2020/2/osobennosti-rascheta-obyazatelnyh-platezhej-v-protsesse-tamozhennogo-oformleniya-importnyh-operatsij/
Annotation: In the conditions that determine the current state of the Ukrainian economy, it is very important to deepen the relations with foreign suppliers and buyers in order to improve the quality of goods in the consumer market, expand it and create the opportunities for domestic goods to enter foreign markets. The identified problem is partially solved by well-organized foreign economic activity, and in particular by import activity as an integral part of it. In addition, information in the accounting and reporting system, which is the basis for management decisions, is a prerequisite for successful external cooperation. The purpose of the article is to determine the peculiarities of the calculation of compulsory payments during the customs clearance of import transactions. The elements of the system of taxation of import operations of the enterprise are analyzed. The elements of each of the taxes that are paid on import, the order of determining the tax liabilities, its payment and the preparation of appropriate forms of reporting are identified. It has been found that some import operations are subject to partial or total tax exemption, that promotes the development of certain types of economic activity and enhances the social effect of importing such goods and supplying services. It has been determined that the customs value of goods is based on the price actually paid or payable for imported goods and depends on the terms of delivery according to INCOTERMS 2020. The main and additional methods of determining the customs value are distinguished. The amount of import duty, excise tax and value added tax are calculated depending on the type of tax rate set. The calculated amounts are stated in the customs declaration, which certifies the customs clearance of the goods and payment of the taxes. It is revealed that there is a need to develop a mechanism that could mutually satisfy the conflicts of interest between the state and the enterprise in the customs clearance of import operations.