Administrative and legal support of the activity of customs entities in Ukraine

Abstract

This article deals with the issue of administrative and legal support of the activity of customs entities in Ukraine. The views of scientists who have this issue have been researched and analyzed. The definition of customs business is determined in accordance with the norms of the Customs Code of Ukraine. Changes in customs legislation were also noticed. Accordingly, the concept of customs legal relations was formed. The historical development of the customs in Ukraine is investigated. Find out the names of the State Customs Service: 1991-1996 - State Customs Committee of Ukraine, 1996- 2012 - State Customs Service, 2012-2014 - Ministry of Revenue and Duties, 2014-2019 - State fiscal service, 2019 and until now - the State Customs Service. Attention was also payed to the changes in customs legislation that have occurred as a result of the reform of this field. The main legislative changes have been determined in accordance with the draft Law "On Amendments to the Customs Code of Ukraine and some other laws of Ukraine in connection with the administrative reform". On the basis of the researched norms of the current national legislation, its drawbacks regarding the administrative and legal support of the State Customs Service in Ukraine have been identified. Scientists' views on the classification of subjects of customs relations have been investigated. The essence and content of the administrative legal status of the subjects of customs relations are determined. Find out that in the scientific and educational literature is very common to find different concepts that characterize directly the participant of customs relations. Also, not less important, was the definition of customs entities according to the views of scientists on this issue. Therefore, customs entities are customs authorities and individuals and legal entities under their control who cross the customs border and move vehicles and goods through it, and carry out activities for the purpose of realizing rights, duties and legitimate interests in the field of public customs, while having certain rights and responsibilities.