NCTS as implementation of the European digital practice of common transit in Ukraine

The publication presents scientific and methodological approaches to the analysis of NCTS as a European digital practice of common transit in Ukraine and the study of its implementation in the IT tools of customs authorities. The purpose of the article is to analyze the genesis of NCTS as a European digital practice of common transit in Ukraine and its implementation in the IT tools of customs authorities The process of Ukraine's accession to the Convention on the Common Transit Procedure was considered and such stages of NCTS implementation as: pilot project, national and international application were determined. The differences in filling out international transit declarations compared to the national application are identified and the elements of the joint transit regime interpreted in the NCTS system are highlighted. The functional interaction of customs: "departure", "transit" and "destination" with the subjects of the procedure and carriers in the NCTS system was studied. Prospective opportunities from simplifications in customs procedures obtained as a result of the implementation of NCTS for Ukrainian traders have been identified. It has been proven that NCTS is an IT tool in the customs practice of EU countries, which is implemented in the software of the customs authorities of Ukraine for the purpose of joint management and control over the transit of goods and vehicles. Its implementation ensures speeding up and increasing the efficiency of basic and related transit procedures, prevents fraud and smuggling by traders