Foreign experience of granting customs privileges to enterprises in the industrial parks: conclusions for Ukraine

The article emphasizes the importance of the creation of industrial parks in Ukraine in order to accelerate economic and regional industrial development. The authors carried out a comparative analysis of the "special privileged regime" of the industrial park in developing countries and Ukraine. The current legislation concerning industrial park activity in Ukraine is analyzed. Particular attention is paid to the study of customs privileges in the industrial parks in Ukraine and abroad. An analysis of regulatory acts aimed at regulating industrial park activity from the standpoint of availability of incentives for entrepreneurship. The characteristics of the preferential regime in the customs sphere in Ukraine are given in comparison with other developing countries. Further research directions on this topic are proposed.