FORMATION OF THE FURNITURE MARKET IN UKRAINE AND CUSTOMS FORMALITIES DURING ITS IMPORT

Abstract

The article deals with the formation of the furniture market in Ukraine, import into the customs territory and customs clearance of furniture. Furniture has long been an integral component of human activity, recreation and life. Its design, diversity, and multifunctionality are becoming more and more the object of further improvement as human civilization develops. Today, the furniture industry, and therefore the domestic furniture market, is not attractive enough for new foreign investments. This is a consequence of a significant amount of "shadow" production, which, in turn, destabilizes the situation in the furniture market. Taking into account the inequality of profit-making conditions of official furniture manufacturers and "shadow", "garage production" in Ukraine, an ambiguous situation has arisen for the development of the furniture market. The limitation of foreign investments, the high cost of equipment for the furniture industry, the absence of a modern school of design and cabinetmakers do not allow the formation of its own market for furniture of the higher price segment. Therefore, a significant share of the premium segment furniture comes from the countries of the European Union, and Ukrainian cabinetmakers cover the need by producing custom-made furniture. Customs clearance of furniture does not differ in complexity from customs clearance of goods of another classification, however, competent customs clearance of these products is practically impossible without qualified support. Since all foreign economic operations ensure the receipt of funds to the state budget, strengthening of customs control, compliance with the procedure for determining the customs value and classification according to the UCGFEA, customs clearance of furniture and their parts (commodity items according to the UCGFEA 9401 - 9404) in the mode of release into free circulation must be carried out with mandatory customs inspection with the involvement of employees of the department of tariffs and customs value and the division of combating smuggling and violations of customs rules.