Abstract
The article is devoted to the topical issues of ensuring the payment of customs duties when goods are placed in the common transit regime, given that the Convention on the Common Transit Procedure will enter into force in Ukraine in 2022. The formation and development of the legislative framework for regulatory and legal regulation of ensuring the fulfilment of customs obligations are investigated. The level of interest of various stakeholder groups in the concepts of “bank guarantee” and “common transit” for 2019-2023 is determined by building trend line models for diagrams of the distribution of search queries. The most appropriate option for obtaining a guarantee service from such financial service providers as a bank, an insurer and a financial company is determined based on three criteria: the right to issue a general guarantee, the cost of the guarantee service, and the stability of functioning in the financial services market.
Publisher
Publishing House Helvetica (Publications)
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