ADAPTATION OF NATIONAL LEGISLATION IN THE FIELD OF ACTIVITY OF DUTY FREE SHOPS TO THE EUROPEAN UNION

Abstract

Purpose. To research possible ways for adapting national legislation in the field of duty free trade to EU norms. Methodology of research. International normative legal acts and scientific researches of domestic scientists on the problems of implementing duty-free trade, the functioning of duty-free shops are theoretical basis of the research. To achieve the goal of the research such methods of scientific research as analysis and synthesis – to review the current publications on the topic of research; legal analysis and elements of content analysis – for the analysis of international normative legal acts which regulate the duty-free trade field; comparative analysis – in order to compare particular provisions of the legal acts of the EU and Ukraine, are used. Findings. The article finds that the adaptation of the national legislation regulating the sphere of DFT and the activities of the DFS is a strategic component of Ukraine's integration into the European community, as the customs sphere is one of the priority areas of socio-economic development of our country. It is clarified that at the current time of the adaptation process there is an objective impossibility to carry out an adequate comparative analysis of legal and regulatory support for the activities of the EU and Ukraine's DFS, since the EU implements a policy of abandonment of the DFS and does not regulate this issue at the Union level. The only possible provisions of the Customs Code of Ukraine, which can currently be reformatted to the EU standards, are rules on customs regimes and the delimitation of customs formalities to goods that are supplied to DFS and on-board supplies. Three main ways of further development of the adaptation process are outlined: to leave the issue of adaptation of the national legislation regulating of the customs field in the part of the DFS activities opened; to adapt the national legislation on these issues to the legal system of one or several of the most relevant Ukrainian realities of the EU member states; the refusal of the DFS and the corresponding transformation of the law. Originality. The plane of possible changes of the national customs legislation regarding the sphere of DFT in the context of its adaptation to the EU norms was established. Three possible vectors for the further genesis of the adaptation process concerning the normative and legal support of the DFS are proposed. It is proved that in the current time the search for the most adequate way of adaptation of Ukrainian customs legislation, which regulates the sphere of DFT, should become permanent. Practical value. The findings of the research can be used by the relevant authorities to improve legislation in the field of duty-free trade in Ukraine.