Legal nature of the procedure of temporary storage of goods under customs control in the system of customs law
Journal Title: Право та державне управління - Year 2016, Vol 3, Issue
Abstract
The article is devoted to investigation the legal nature of the temporary storage of goods under customs control in the system of customs law. It was examined that the procedure for the temporary storage of goods under customs control should be considered not only as a subjective right, which is expressed in the possibility of storage of goods, but also as enshrined law procedure, which mediates the dynamics of the corresponding relations. The legal nature of the procedure for the temporary storage of goods under customs control is proved to be ain’t the same as meaning of customs procedure’s legal term. It was afforded proposals regarding the improvement of the current definition of customs procedure, which is enshrined in the legislation. It is proved that the procedure for the temporary storage of goods under customs control is a kind of administrative procedure.
Authors and Affiliations
В. В. Драпайло
Keywords
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