CUSTOMS CONTROL AFTER RELEASE OF THE GOODS AS THE TOOL OF REALIZATION OF CUSTOMS SERVICES (S. A. Kravchenko, L. N. Malik)

S. A. Kravchenko,
Sc.D., professor;
L. N. Malik,
Ph.D, docent
Kyiv Cooperative institute of business and the right, Ukraine, Kyiv

In the conditions of decrease in time for carrying out of current customs control risks of import of the goods with infringement of the customs legislation have increased. Customs control after release of the goods is a final kind of customs control which is spent by officials of customs bodies to legislatively target date with use of principles, forms and measures which provide realisation of customs control for the purpose of observance by checked persons of the international and national legislation on customs business and realisation of customs services which allow to estimate efficiency of previous kinds of customs control. Customs control depending on carrying out time includes «preliminary control (before import of the goods on customs territory of the European union), flowing (which it is carried out after import of the goods and vehicles of international transportation), the subsequent (which is spent after loss by the goods of the status being under customs control)». During insisted time pressing question of improvement of quality and efficiency of granting of customs services is perfection of customs control after release as tool of realisation of customs services [1].
Research of the maintenance of activity of customs bodies on granting of the state services by them allows to ascertain that «realisation of function does not exclude service granting as customs service is the service possessing the features, having dual character». On the one hand, carrying out of customs control after release of the goods is connected with realisation of the functions assigned to customs bodies. On the other hand, in spite of the fact that customs control after release of the goods is carried out after preliminary and subsequent control (that is after granting of service in the form of release of the goods), the specified kind of control is used as the tool which promotes reduction of time of fulfilment of customs operations at a stage of current customs control. That is function realisation on realisation of customs control after release of the goods has result the rendered service.
The state cannot be considered as the direct consumer of service. For the state customs control after release of the goods is carried out for the purpose of maintenance of economic safety. Except the state the consumer of customs service in carrying out of customs control after release is the participant of foreign trade activities who estimates quality of the rendered service. Feature of granting of customs services is the satisfaction of requirements of interested persons in reception of services. In as a result of realisation of customs control after release of the goods the satisfaction of requirements of addressees of service is caused by several factors [2].
First, realisation of customs control after release of the goods promotes increase in speed of passage of the goods and vehicles of participants of foreign trade activities through customs border of the European union. Secondly, use in foreign countries of customs control after release of the goods (customs audit) satisfies requirements of participants of foreign trade activities as at the expense of reduction of time of fulfilment of customs operations at a stage of current customs control, and use of other simplifications. Thirdly, divisions of customs control carry out the actions directed on decrease of administrative loading concerning participants of foreign trade activities. Fourthly, divisions of customs control after release of the goods give to persons who are connected with import and export of the goods through customs border of the European union the information on release of the goods.
The order of rendering of the state service in granting of data on release of the goods should contain sequence of administrative procedures, in particular: 1) reception and registration of the reference of the participant of foreign trade activities by customs body (registration is carried out by customs body by assignment of registration number with instructions of date of its reception by customs body); 2) consideration of the reference of the participant of foreign trade activities by customs body (reference consideration includes check of the data necessary for granting of the information on release of the goods); 3) inquiry of additional documents and data customs body (the inquiry goes customs body to the participant of foreign trade activities in case in circulation does not contain the data necessary for granting of service); 4) preparation of the information on release of the goods by customs bodies (preparation of the information on release assumes working out of the project of granting of the information on release of the goods); 5) a direction to the participant of foreign trade activities of the information on release of the goods (the information is given in writing or with use of electronic service «a private office of the participant of foreign trade activities») [3].
Thus, the complex analysis of research of customs control after release of the goods as tool of realisation of customs services allows to reveal the independent services connected with granting of data to interested persons by divisions of customs control after release of the goods. By means of data acquisition of data the interested person can learn about legality of import of the goods on territory of the European union. At illegal import of the goods on territory of the European union the buyer who has got the goods, will bear a joint liability on payment of the customs duties and taxes on a level with persons who have imported it if the buyer knew or has to know about illegality of import. Reception of the information which confirms lawful import of the goods, is a necessary condition for the buyer at purchase of the goods for the purpose of the proof of the conscientiousness.

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3. Kalizinje F. (2018). Combating customs revenue fraud in WCO East and Southern African Region: A mirror analysis through the lens of Malawi. Global Trade and Customs Journal. № 13 (5). pp. 224-233.