FISCAL AND REGULATORY ASPECTS OF SPECIAL TYPES OF CUSTOMS DUTIES IN UKRAINE

Abstract

In the context of globalization, economic competition, and changes in global trade, special types of customs duties, such as special, anti-dumping, countervailing duties, and the additional import levy, have become critical tools for protecting the national market from unfair competition, regulating import flows, and responding to discriminatory actions by other countries. Simultaneously, there is a need to improve the theoretical and practical foundations for their application and enhance the efficiency of these duties as instruments of customs regulation in Ukraine, which underscores the importance of researching their essence, collection mechanisms, and prospects for development.
The aim of the study is to substantiate the legal foundations and essence of special types of customs duties, argue their specific features, examine their fiscal and regulatory aspects, and justify their development prospects in Ukraine.
The research results include an analysis of the legal approaches to the establishment and collection of special, anti-dumping, countervailing duties, and the additional import levy. An original definition of special types of customs duties was proposed, describing them as adaptive tools for targeted customs regulation that combine fiscal and regulatory functions. Specific features of special types of duties were identified. A comparative analysis of traditional and special types of customs duties was conducted, revealing their key distinctions. The fiscal aspect, particularly the secondary role of these duties in forming the revenue of Ukraine’s State Budget, and the regulatory aspect, emphasizing their importance as a customs regulation tool, were outlined.
The study substantiates the prospects for developing special types of customs duties in Ukraine, including enhancing their effectiveness through digitalization and adaptation to international standards via improved legal regulation, as well as increasing transparency and predictability in their collection.