Abstract
The article analyzes the concepts of "customs control" and "implementation of customs control", outlines the general features of these concepts. The basic principles of customs control are defined and the main characteristics are given to them. The main tasks of customs control due to its general purpose are considered. The importance of customs control as one of the main institutions of customs law was emphasized. It is determined that customs control is aimed only at transactions for the movement of goods across the customs border. An interpretation of customs control over medicines is given. It is determined that customs control of medicines moving across the customs border is the implementation by the customs authorities of Ukraine of a set of special inspection actions aimed at compliance with legal and natural customs legislation of Ukraine, its international agreements and rules governing the movement of medicines across customs border of Ukraine. Some functions of customs control arising from its main task have been identified. The classification of customs control is given. Emphasis is placed on the fact that, depending on the submitted criteria, the customs control procedure may change significantly. It is indicated how the affiliation of the control to one or another group, as well as certain circumstances of movement across the customs border affect the formation of the customs control procedure. In particular, it is indicated how the implementation of customs control will change depending on the presence or absence of state registration of medicines moving across the customs border. The list of necessary documents for customs control of registered and unregistered medicines is determined. It is determined that there are quite significant differences between the design of the latter. The sequence of actions at passing of customs control by the registered medicines is specified. Emphasis is placed on cases in which a license is not required for their transportation across the customs border. Attention is drawn to the order of the Ministry of Health of Ukraine, which determines the cases in which the import of unregistered drugs across the customs border of Ukraine is allowed. Procedures for registration of such funds in accordance with the law are revealed. The procedure of customs control depending on the presence of narcotic or psychotropic substances in medicines is analyzed. The conclusions reveal the need for customs control. Emphasis is placed on the importance of the expanded classification of customs control over medicines.
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More From: International scientific journal "Internauka". Series: "Juridical Sciences"
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