| Annotation: | Methods. Philosophical methodology was used in the research process, which helped to establish the relationship between science and practice; the information approach is applied as a fundamental methodology in order to substantiate the information and cognitive relationship of the research paradigm; method of terminological analysis to clarify the content of the conceptual apparatus of the question under research; statistical method for analysis of the structure and dynamics of Ukraine's foreign trade and payment of customs duties in the export regime. Results. The definition of the concept of «customs clearance» is clarified, the variability of revealing the specifics of this issue is presented, and the opinions of modern scientists are summarized, the features that are inherent in this category are identified. The commodity and geographical structure of Ukraine's foreign trade is presented and it is established that the largest part of Ukrainian commodity exports consists of food products and agricultural products. The existing procedure of customs clearance of goods in the export mode is systematized. Novelty. The scheme of the main stages of attracting intermediaries in the export chain of goods delivery is substantiated, which will simplify and speed up customs clearance procedures during customs clearance of goods, as well as generalize the procedure of customs clearance of goods in foreign trade operations focused on export mode. The conditions influencing the customs clearance procedure in the export mode are highlighted. Practical value. Guidelines for customs clearance of goods in the export regime are proposed in order to systematize the existing procedures of enterprises that export goods on the basis of concluded foreign economic agreements (contracts) or through an intermediary (commission agent, agent, consignor, etc.) moving them across the customs border of Ukraine. |
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