Abstract

The article reveals the content and essence of the concept of a customs broker and the conflict in bringing him to justice in accordance with the customs legislation of Ukraine. The article establishes which actions of the customs broker are qualified by the Customs Code of Ukraine as a violation of customs rules. The author investigates the main problematic aspects that arise in the process of administrative cases, a party to which is a customs broker. The author concludes that solving the problematic aspects of bringing a customs broker to justice in today's conditions is possible provided the unification of court decisions and the development of a unified approach to the application of customs legislation in terms of qualifying an administrative offense committed by a customs broker.

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