CUSTOMS DECLARATION IS A SINGLE ADMINISTRATIVE DOCUMENT: THE PROCEDURE FOR FILLING IT OUT AND DIRECTIONS FOR ITS IMPROVEMENT

The article examines the procedure for filling in Single Administrative Document – customs declaration. It is established that this topic remains relevant international trade and procedures. declaration an important document used clearance purposes when importing or exporting goods between countries. noted forms, such as a single administrative document, serve standardised method documenting declaring transported across borders. emphasised these forms contain information about goods, their origin, value any duties taxes payable. By providing accurate complete information, facilitates smooth movement of allows authorities to charge appropriate taxes. essential ensuring compliance with rules laws. They require detailed being imported exported, including classification, quantity, permits licences. helps verify legality, safety proper handling well prevent smuggling, fraaud other illegal activities. reveals play crucial role determining duties, fees applicable exported goods. contained by determine correct amount duty, added tax, excise charges. Accurate fair consistent revenue collection prevention under- over-declaration author proposes ways improve form - simplifying streamlining its form. identifies main directions making more convenient intuitive, which will reduce complexity execution eliminating unnecessary fields.