Guarantees for the protection of the rights of legal entities when determining the country of origin of goods by customs authorities

Abstract

The aim of the work is to study theoretical and practical problems of guarantees for the protection of the rights of legal entities when determining the country of origin of goods by customs authorities within the framework of administrative and legal regulation. The methodological basis of the article is a set of methods, such as formal-dogmatic, systemic, semantic, epistemological, and axiological, comparative-legal, systemic-structural, and also includes methodology as a set of both methods and techniques of scientific knowledge. It has been established that one of the legal mechanisms for guaranteeing the protection of the rights of legal entities regarding the determination of the country of origin of goods is the appeal of decisions of the customs authority in administrative courts, and case law is presented. It was established as a result of this study that the customs authority checks documents confirming the country of origin of the goods, namely: certificates of origin of the goods; certified declarations of origin of the goods; declarations of origin of the goods, certificate of regional name of the goods. It is indicated that through customs control, customs authorities check the authenticity of documents to determine the country of origin of the goods, and in case of non-compliance, they may carry out additional verification. It is noted that based on the determined country of origin of the goods, the customs authority applies appropriate non-tariff regulation measures, prohibitions or restrictions on the movement of goods across the customs border of Ukraine. It has been established that determining the country of origin is an important component of customs control for the correct calculation of customs payments when moving goods into the customs territory of Ukraine. It was found that the digitalization of procedures for determining the country of origin of goods by customs authorities is an important stage in the modernization of public administration in the customs sector. It is concluded that the transparency of the procedures for determining the country of origin of goods and uniform rules for all participants in foreign economic activity create equal conditions for competition between legal entities when moving goods across the customs border of Ukraine. It is argued that the application of effective procedures for determining the country of origin of goods by customs authorities is one of the mechanisms for protecting the rights of legal entities in customs law, as it ensures objectivity in the calculation of customs duties and non-tariff restrictions, helps to avoid discrimination and guarantees equal conditions for foreign economic entities when moving goods across the customs border in the context of the implementation of European integration customs standards.