Порядок та особливості митного оформлення й експертизи бензинових мотокіс закордонного виробництва під час переміщення через митний кордон України в режимі "імпорт"

Abstract

Досліджено порядок та особливості здійснення митних контролю, оформлення й експертизи бензинових мотокіс, що переміщуються через митний кордон України в режимі «імпорт», розглянуто порядок оформлення митної документації, класифікацію мотокіс за УКТ ЗЕД, нарахування ввізного мита і ПДВ. Розглянуто організацію митної експертизи й порядок проведення досліджень, узагальнено методи дослідження бензинових мотокіс у митних лабораторіях. Запропоновано підвищити безпеку експлуатації бензинових мотокіс шляхом удосконалення конструкції напівавтоматичних застібок (фастексів) системи підвіски.

The order and peculiarities of customs control, customs clearance and expertise of gas-powered strimmers during the displacement across the State Border of Ukraine in the regime «import» were analyzed. Research publications on improvements of strimmers design were reviewed. Gas-powered strimmers are imported into Ukraine mainly from such countries as China (Champion), Sweden (Husqvarna), Germany (Stihl), Italy (Oleo-Mac, Efco), Japan (Hitachi) and South Korea (Hyundai). Customs tariff number of gas-powered strimmers was determined. Classification of gas-powered strimmers according to Ukrainian Classification of Commodities for Foreign Economic Activity was performed. Gas-powered strimmers belong to goods subcategory 8433119000 «Non electrically powered, non-self-propelled strimmers and cutting machines for grass, parks, sports-grounds with horizontally rotated cutting device». The peculiarities of customs duties and value-added tax computation were researched. Gas-powered strimmer is the subject to radiological control that is performed once at crossing point on the State Border of Ukraine. The order of presentation of the documents required for customs clearance of strimmers are defined. The customs applicant has to present transport documents, commercial documents and certificate of origin. The simplification of customs procedures for regular importing companies in their compliance with customs legislation of Ukraine are offered. The purpose, peculiarities, order and methods of customs expertise of gaspowered strimmers were defined. During the expertise, safety, noise, cutting attachment guard strength, engine performance and fuel consumption of gaspowered strimmers are estimated. Single-piece metal blades are tested. Methods of measuring the technical data of internal-combustion engines are used. Safety enhancement of gas-powered strimmer operating are proposed. It is achieved due to the improvement of design of fastex closure located at suspension system.