STRUCTURING CATEGORY «CUSTOMS»: EUROPEAN PRACTICE AND DOMESTIC EXPERIENCE

Abstract

Purpose. The research of approaches to the interpretation of the category "customs" in accordance with the norms of domestic and European legislation in the context of structuring such components as customs activities, customs regime, customs control and the fight against customs offenses. Methodology of research. The theoretical and methodological basis of the research is the domestic and international normative-legal base, scientific works of domestic scientists concerning the structuring of the category "customs business". To achieve this goal, the following methods were used: monographic – in the study of scientific works on the essence and structuring of the category "customs"; logical generalization and systematization – in the study of international and domestic normative legal acts on the subject of research; abstract-logical – when drawing conclusions Findings. The approaches to justification of the category "customs business" are revealed in accordance with domestic and European legislation in the context of structuring of such components as customs activity, customs regime, customs control and fight against customs offenses. The basic legal acts of the EU concerning customs practice are described. A comparative analysis of the categories "customs regime" was conducted in accordance with the norms of the Customs Code of Ukraine and "customs procedure" in accordance with the EU Customs Code. The approaches to customs control are defined in order to comply with the norms of customs legislation. The signs of possible violations of the legislation on the state customs business are identified and possible ways of improving the system of prevention and counteraction to the illegal movement of goods and vehicles through the customs border in Ukraine are proposed. Originality. Has further developed the study of the legal framework and scientific hypotheses concerning the structuring of the category "customs" in the context of European and national practice. Practical value. The main provisions of the study can be used in the preparation of manuals, methodological materials, the development of lectures on the implementation of the state customs business, as well as in writing other scientific papers on the specified issues.