Облік і фінанси (Mar 2023)
Criteria for Determining Critical Imports in Ukraine
Abstract
As a result of the military operations on the territory of Ukraine, many enterprises ceased to function, and the operating enterprises bear a manifold increased fiscal and socio-economic burden. Therefore, the state must implement an effective customs policy, particularly in regulating critical imports, to ensure support for developing existing businesses in the conditions of disruption of raw material supplies and logistics connections between business entities. The article aims to reveal the features and criteria for determining critical imports under martial law conditions. The peculiarities of critical imports of Ukraine in martial law conditions were analyzed. Groups of goods of critical import have been identified. The stages of simplifying customs procedures for transporting humanitarian goods under martial law conditions have been determined. It was established that the list of goods and services of critical import was repeatedly revised upward. Changes to the current legislation were made based on appeals from Ukrainian companies. Despite the critical attitude of subjects of foreign economic activity to the list of critical import goods, its implementation made it possible to save the gold and foreign exchange reserves of the National Bank of Ukraine in the first weeks of the war thanks to the balancing of currency flows. The article analyzes the criteria for determining critical import goods under martial law conditions, which were classified into four subgroups: the energy sector, the security and defence sector, the sector ensuring the population's livelihood, and the sector ensuring the functioning of industrial enterprises. At the same time, the legal regulation of critical imports in martial law conditions may change, taking into account the development trends of the financial and economic situation in the country, so this issue remains open for scientific discussion.
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