Abstract
The paper presents findings of the study regarding the essence of thecustoms disputes within administrative proceedings.The researchreveals that a customs dispute is a kind of public legaldispute. Characteristic features of the customs dispute are: the emergenceof a dispute on customs relations; a special subject structure of the dispute- on the one hand, the customs authorities or their officials, on the other- physical or legal persons who move objects across the customs border ofUkraine; the subject of the dispute is the decision, actions or omissions ofthe customs authorities or their officials; the basis of the dispute is theviolation by the customs authorities or their officials of the rights, freedomsand legitimate interests of private individuals moving objects across thecustoms border of Ukraine.
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