THEORETICAL AND LEGAL ASPECTS OF DEFINITION OF THE CONCEPT OF “CUSTOMS CONTROL” IN UKRAINE

Abstract

The article is devoted to the theoretical and legal study of the content of the category “customs control”, taking into account the definitions available in the legal literature and the international, European and national legal framework. The main scientific approaches to the definition of “customs control” and its understanding in broad and narrow meanings are analyzed. Emphasis is placed on the peculiarities of legal consolidation of the content of the category “customs control” in the Customs Code of Ukraine, the International Convention on the Simplification and Harmonization of Customs Procedures and Regulation (EC) № 952/2013 of 9 October 2013 establishing the Union Customs Code. It was found that European and domestic legislation lays down rules on the interaction of customs authorities with other competent authorities when moving goods across the customs border. It is substantiated that taking into account the specifics of the subject composition involved in the control when crossing the customs border of the state, customs control in Ukraine can be considered in a narrow and broad sense. The formulation of a narrow understanding of customs control as an activity of customs authorities aimed at ensuring compliance with regulations on customs matters is proposed. The position is expressed that a broad understanding of customs control should include the activities of both customs and other state bodies endowed with power, aimed at compliance with current legislation of Ukraine as a whole (including phytosanitary, veterinary, food, etc.). It is concluded that the issue of delimitation of customs control depending on the composition of the subjects involved in border control measures, as well as a broad and narrow understanding of this category requires further scientific understanding and comprehensive study of its content.