TO QUESTION ABOUT LEGAL NATURE OF THE PRINCIPLES OF CUSTOMS CONTROL IN UKRAINE
Journal Title: Юридичний науковий електронний журнал - Year 2018, Vol 1, Issue
Abstract
The present article investigates the main approaches to understanding the legal nature of customs control principles in the context of modern customs policy of Ukraine. It is proved that customs control serves as a form of state control and, as a result, it should be carried out in accordance with the principles under which state control, control in the field of public administration takes place. It is substantiated that customs control is the execution by the customs authorities of concrete actions, such as checking of goods, transport, commercial, accounting and other documents of physical persons, commercial vehicles, luggage and other goods transported across the customs border, and other similar measures concerning the provision of customs legislation and the observance of other provisions applicable to goods.It is concretized that the procedures carried out by the customs authorities to control the goods are carried out in a strictly defined and established manner and consist of the obligatory document circulation, verification, customs clearance, customs clearance, ensuring the collection of customs duties. It was concluded that against the backdrop of a huge variety of functions and priorities of customs control, the dual role of modern customs is distinguished. In view of this, the customs authorities act as a guarantor of legality, as well as the provider of administrative services. In the first case, it is in fact part of law enforcement activity, and in the second part – part of the trade activity. It has argued that the functional purpose of the principles of transparency and transparency is manifested in the openness of the activities of the customs authorities, the proper informing about the operation of customs rules, the correct application of customs legislation in the field of state customs, and brief information on the current legislation. The implementation of customs control in the customs policy paradigm should be open and formal.On the basis of the study concluded research, it was concluded that the basic principles of customs control, which must be observed by the bodies of incomes and fees, are: legality, systematic, transparent, openness, selectivity, interaction, efficiency.
Authors and Affiliations
І. М. Судак
Keywords
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