Abstract

The textbook deals with basic historical information on the formation and development of customs in Ukraine.

The issues of tariff and non-tariff regulation of foreign economic activity are covered in accordance with the provisions of the current legislation of Ukraine, the technologies of customs control and registration of goods transported across the customs border of Ukraine are reflected. The content and procedure for filling in the cargo customs declaration are clearly presented.

The publication is intended for students of the specialties «Management of Foreign Economic Activity» and «Taxation» and specialists in the field of customs and foreign economic activity, as well as entrepreneurs engaged in import and export operations.

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