D.e.s. Shtal T.V., students of ME-49 group, specialty “international economic”, Nepliuieva A.V., Lanets N.O.

Kharkov State University of Food Technology and Trade, Ukraine

“E-customs”- A relatively new stage of supplying the custom services in the system of new custom legislation in Ukraine

In international practice, the use of electronic forms for the declaration of goods has been used since the beginning of 80’s of XX century (USA, Japan, Germany, Finland and etc.)[5]. Some of the leading countries of the world (Germany, France, Russia, Japan, China, USA and Canada) have actively moved towards modern electronic technologies and have looked to develop new innovations as well as processes in this field every day.

Much like these other countries, Ukraine also is also taking a step towards advancing its customs and processes. In particularly, on the 17th of September 2008, the Ministry approved the concept of creating a multifunctional complex program called “E-customs”, which provides the realization in three phases during 2009-2013 years [2]. The project “E-customs” – is a new approach to the regulation of foreign economic activity. The procedure of customs-tariff control will be considerately easier and sheerer. The goal behind this system is to decrease in the amount of time customs can process and clear goods, which will give the opportunity to conduct customs services of goods in the same place and at any time [1].

The Ministry of Ukraine approved the use of funds, which is provided by the state budget, for creating the multi-complex system “E-customs”. According to №776, the budget is approved to spend 100 mln. grn. and complement a strategic plan for the development of “E-customs”(chart.1)[3].

The chart discerns that the expected quantity of finance costs, mln. grn., which was planned from 2009 to 2013 years are differenced. The biggest quantity of funding for this period is viewed on creating the system of electronic declaration (364, 244, 03 mln. grn.) and the system of electronic workflow (325, 137, 80 mln. grn.).

Chart 1 - Strategic plan of the development of the multifunctional complex system “E-customs”

№	The name of revenues	The beginning	The end	The amount of funding for years, thous. grn.					Total
				2009	2010	2011	2012	2013
1	The creating of departmental legislature	18.02.2008	31.12.2013	0,00	0,00	0,00	0,00	0,00	0,00
2	The preparing of the specialists for the files of inf. technology	18.02.2008	14.09.2013	989,43	500,00	500,00	500,00	500,00	2 989,43
3	The modernization, equipping the customs authorities by modern telecommunications	01.01.2008	31.12.2013	59 760	67 090	53 375	48 315	50 705	304 795
4	The creating and technical support of main and regional info-telecommunication complexes	01.05.2008	31.12.2011	5 280	650,00	9 270	650,00	650,00	21 300
5	The building of transport system of electronic workflow SCTSU	01.01.2008	31.12.2013	1 800	2 050	2 450	5 250	6 010	19 419
6	The creating of the effective system of declaration			21746,37	80 054	81127,93	83 918,5	89212,5	364244,3
7	The creating of the subsystem of electronic workflow			908,00	964,60	1 025,8	1 088	1 075	5 963,4
8	The creating of the subsystem of analyzing the risks and managing by them			0,00	41 972	13 200	13 200	13 200	86 072
9	The creating of informational system of electronic digital signature	01.06.2008	31.12.2013	16810,8	22 948	10648,8	8 898,8	12807,2	73011,12
10	The building of complex system of securing the information	01.01.2007	31.12.2013	84 351,78	65 682,08	70 245,24	58 113,24	45 385,24	328 629,70
11	The creating of the system of electronic workflow	01.01.2008	31.12.2013	109 228,13	50 879,51	50 085,41	41980,61	59 282,61	325 137,80
TOTAL:				300 874,51	332 790,19	291 928,18	261 914,15	278 827,55	1 531 561,75

Despite negative and disappointing reviews regarding the implementation of the project “E-customs” from the most developed countries, we are able see the first results by its activity. Take into consideration the statistics of the functionality of electronic customs in Ukraine starting at 1.01.2013 (chart 2). As we can see from the chart, the most profitable customs for our budget is Dnepropetrovsk customs. Furthermore, the statistics shows at the start of 1.01.2013 listed funds as 9.6 billion grn. (growth of 0.9 billion. grn.); followed by it – Kharkov and Poltava customs[2].

As for actually applying electronic declaration, Kharkov customs leads with 17,512 declarations (growth of 6480 thousand grn.). The biggest foreign trade turnover of goods was made by Dnepropetrovsk customs – 17.8 billion USA (growth – 5.6 billion USA). The subjects of foreign economic activity during 1.01.2013 were based on 5,200 participants that were represented by Dnepropetrovsk customs. Regarding the consideration and acceptance of criminal cases and protocols, as shown in the chart, - it is again, Dnepropetrovsk customs, with 451 protocols.

Chart 2 – The indicators of applying electronic customs in the breakdown of separate customs in Ukraine (1.01.2013)

The name of customs	1.01. 2012		1.01. 2013	Electronic declarations, thous.		FTT, bil. grn.		The subjects of FEA, am.		Criminal cases/Protocols
	Listed to SB, bil. grn.			2012	2013	2012	2013	2012	2013	2012	2013
Kharkov	4,1	4,5		11032	17512	4,1	4,4	885	986	27	30
Dnepropetrovsk	8,7	9,6		4210	8450	12,7	17,8	4132	5200	11/412	7/451
Ternopilska	584,8 млн.	618 млн.		1500	1750	2,8	3,2	-	-	12/120	21/92
Kirovogradska	113 млн.	485,2 млн.		1698	7616	5,3	8,9	744	874	5/12	8/26
Poltava	2,3	2,8		4200	4520	3,8	4,5	560	1230	36	38

After analyzing this chart, we can summarize that many active and careful thoughts are applied to the project “E-customs” in Dnepropetrovsk customs [3]. As for other customs, we emphasize that the tendency for growth and quick movement to electronic declarations is very noticeable, statistically showed the years 2012 and 2013 increased the earnings of the state budget and use of electronic declarations as a way of customs regulation.

From this, we are clearly able to see some positive feedback from the project “E-customs”:

§ Accelerating the custom services and leading all factual checking of the goods at the same time and place.

§ Achieving appropriate the level of informational interaction between authorities and enterprises.

§ Deceiving to minimize the subject’s factor of publican.

§ Demolishing corrupt component at the customs clearance.

§ Approaching the international standards of electronic exchange and statistics as to customs clearance of goods and others.

CONCLUSIONS

Made research allowed us to form following conclusions:

1. Customs-tariff regulation in Ukraine becomes less with each year, but the problems of enough quantity still exists which bar further development of this field. To simplify the customs system, Ukraine decided to apply the project “E-customs”

2. Adduced accurate enough interpretation of this project and analyzed a strategic plan of applying it during the years of 2009-2013 with well-defined definitions of the prognoses amount of funds.

3. Determined the reality of Ukrainian customs from 1.01.2013 and also defined positive circumstances of applying and functioning the project “E-customs”.

REFERENCES LITERARY SOURCES

1. Analysis of regulation influence to order by State Customs of Ukraine “About contributing the changes to some orders by SCU”, [Elec. resource]. - The regime of access:http://www.customs.gov.ua/dmsu/control/uk/publish/article?art_id=354871&cat_id=352858 – header off the screen.

2. State Customs of Ukraine [Elec. resource]. - The regime of access: http://www.customs.gov.ua/dmsu/control/uk/index – header off the screen.

3. Strategic plan of the development of multifunctional complex system “E-custom” [Elec. resource]. - The regime of access: http://www.customs.gov.ua/dmsu/control/uk/publish/article;jsessionid=FCD53A66070B74A45101154744FC4F93?art_id=355603&cat_id=349623. – header off the screen.