PECULIARITIES OF THE APPLICATION OF THE JOINT TRANSIT PROCEDURE IN THE CONTEXT OF THE STANDARDS OF INTERNATIONAL LEGISLATION

Purpose. The aim of the article is to study the main aspects of the international normative regulation of the application of the joint transit procedure. Methodology of research. The following methods were used to achieve the goal: induction and deduction, theoretical generalization, abstraction, dialectical cognition – when studying scientific sources and legislation and researching theoretical aspects of the implementation of the joint transit procedure, determining the categorical apparatus of the investigated issues; abstract and logical – for summarizing theoretical propositions, forming conclusions. Findings. The essence and features of the application of transit systems in the EU have been determined. In particular, the characteristics of joint and allied transit are given. The legal and regulatory framework that regulates issues related to the use of these transit systems is outlined. The advantages of countries joining the Convention on the common transit procedure are given, as well as the conditions for applying the common transit procedure are outlined. The peculiarities of the joint transit procedure have been analysed. Duties of transit subjects are outlined. The essence, contents and functionality of the electronic transit system (New Computerised Transit System – NCTS) are disclosed. The characteristics of application programs developed by the EU with the aim of their implementation in countries that are not members of the EU, but are on the way to joining the Convention on the common transit procedure, are described. The process of exchanging customs information provided by NCTS and the security aspects of its preservation within the system are analysed. The advantages of the practical implementation of the electronic transit system in Ukraine are outlined. Originality. The study of the theoretical aspects of the common transit procedure and the implementation of the electronic transit system (NCTS) in the activities of domestic customs authorities has gained further development. Practical value. The main provisions of this study can be used in the process of developing proposals regarding the conceptual directions of reforming customs procedures in Ukraine. Key words: transit, joint transit, allied transit, implementation of the common transit procedure, electronic transit system (NCTS).