Analysis of legislation on the relationship between the concepts of «goods» and «means of transport»
Year: 2025
Type: article
Abstract: The article examines the issue of the application of regulatory legal acts that regulate transport and customs relations. The author analyzes the norms of the Civil Code of Ukraine, the Customs Code of Ukraine, the Tax Code of Ukraine and other regulatory legal acts of economic and directly transport and customs legislation. The conclusion is formulated that the Customs Code of Ukraine excludes real estate from the concept of «goods», as well as a certain type of movable property - commercial means of transport. The article emphasizes that the concept of «goods» in the Customs Code of Ukraine does not correspond to the terminological meaning of the word «goods», it is narrower and should be used only to identify certain things crossing the customs border of Ukraine. The Customs Code of Ukraine distinguishes the categories of “import of goods” and “import of means of transport”, and in this regard, the categories of “export of goods” and “export of means of transport” are perceived separately. At the same time, the author believes that the passage of goods across the customs border of Ukraine also includes the passage of means of transport. The concept of the means of transport in the Customs Code of Ukraine is of a special nature, does not match with the general definition of vehicles, and also does not take into account the specifics of defining categories of vehicles on various modes of transport. In the author’s opinion, the issue of the concept of the means of transport and their categories (types) for each mode of transport should be resolved by applying the norms of transport codes and transport laws. The author draws attention to the significance of the process of digitalization of the economy and the relevance of the concept of «smart city», which is the subject of discussion among scientists. The implementation of the above concept requires completely different scientific approaches, a review of the basic principles of the functioning of the economic system of Ukraine and the transport system in particular. Therefore, the concept of the means of transport should acquire the characteristics of «smart transport» and transport legislation will eventually require appropriate improvement.
Author: O. V. Klepikova
Institution: Taras Shevchenko National University of Kyiv
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410545276