Comparative Analysis of the Customs Regulation of Vehicle Import in the G20 Countries

Abstract

The purpose of this article is to conduct a comparative analysis of customs regulation procedures for the import of vehicles operating in the G20 countries, to determine the possibility of adapting and using their experience in order to improve the customs procedure in force in Ukraine. Since most researches of Ukrainian scientists mainly concern the adaptation of existing customs procedures to the requirements of the Ukraine– EU Association Agreement and the search for ways to solve the problem of shadow schemes of vehicle import, the selected research purpose is relevant. The subject-matter of the study is the procedures for customs regulation of the import of vehicles of the G20 countries. Methodology. To achieve this purpose, a set of general scientific methods was used that ensure the objectivity and validity of the results obtained, namely, methods of abstraction, comparison, analysis and synthesis, generalization. Results. The research results showed that Ukraine is far behind the leading countries in terms of implementing the standards of environmental and technical safety of imported vehicles. If compliance with the requirements of environmental safety, namely compliance with European standards, is still taken into account when importing, then the issues of technical safety are not regulated by the current customs procedure. Secondly, the system of taxes and payments that are paid in Ukraine upon importation, namely duty, excise duty, and VAT, does not provide for compensation for the negative impact of imported vehicles on the environment. Thirdly, comparing the practice of temporary importation of vehicles operating in the G20 countries and Ukraine has allowed highlighting a number of inconsistencies. So, in the G20 countries, only non-residents can use this regime in the vast majority. Citizens of the country are entitled to temporary admission only if strictly defined requirements are met. However, unlike Ukrainian practice, the very procedure for temporary admission implies the absence of requirements for payment of customs duties and other payments, regardless of whether the person who uses it is a resident or non-resident of the country. Practical significance. The conclusions made allow proposing the necessity to amend the current procedure by introducing the practice of confirming the conformity of imported vehicles with the technical requirements for their operation, increasing the tax burden on vehicles with low environmental efficiency, settling the issue of the availability of the regime of temporary admission of vehicles and strengthening control over compliance with this regime. Relevance/originality. Proposals for the adaptation and use of the experience of the leading countries in the field of customs regulation of import of vehicles are a way to prevent the negative phenomena in Ukraine in this area.