Customs regime of temporary importation: analysis of legislation and further development prospects

This study is devoted to the analysis of the customs regime of temporary importation, which is defined as the temporary importation of goods into the customs territory without payment of taxes and duties. The authors analyze the legal regulation of this regime in the context of international trade relations and national legislation. The legislation reveals many key aspects of Ukraine's customs regime for temporary importation, such as the obligations and rights of participants in the process, and interaction with other customs regimes. Ukrainian scientists are actively studying the practice of applying this customs system, investigating cases of successful integration and identifying problematic situations. Their scientific approach takes into account the effectiveness of using temporary importation to stimulate foreign economic activity and attract foreign investment. The mechanisms for regulating the use of temporary imports and their impact on economic development are analyzed. Particular attention is paid to the prospects for the development of the tariff regime of temporary importation in the modern world economy. The author considers the possibilities of improving the regulatory framework and interaction between states in order to promote the effective use of this system to facilitate international trade and stimulate economic growth. The study highlights all gaps and ambiguities in the current legislation and identifies opportunities for improvement. The main focus is on changes in the legislation. In addition, the importance of bringing the customs legislation in line with the standards and requirements of the World Trade Organization to increase the economic growth of our country was emphasized. The results of the study will be useful not only for the development of strategies and policies aimed at improving the management of temporary importation, but also for scholars interested in international trade and customs regulation.