FINANCIAL AND LEGAL COERSION IN THE CUSTOMS CASE: NOTION, ESSENCE, FEATURES

Abstract

The paper reviews the essence and specificity of financial and legalcoercion in the sphere of state customs. It is noted that taking account thecomplex nature of customs legal relations, state enforcement in the customssphere is regulated by a set of legal norms of various sectoral affiliations. Itis argued that, along with other types of state enforcement in the customssphere, it is also necessary to allocate financial and legal.It is suggested that under financial and legal coercion in the sphere ofthe state customs business, compulsory measures of influence established bythe regulations of the financial law, applied by the authorized state bodiesto the subjects of customs legal relations that violate the financial and legalnorms in the customs sphere. It is concluded that financial and legal coercionin the customs sphere is applied in relations with regard non-fulfillment orinadequate fulfillment of the obligation to pay customs duties and violationof the procedure for foreign exchange operations in the sphere of foreigneconomic activity.Special signs of financial and legal coercion in the customs sphere aresingled out, which include: 1) scope of application - public relations arising inthe process or concerning the movement of items across the customs border;2) is regulated by financial and legal norms that establish an exhaustive list ofcoercive measures, grounds, conditions and procedures for their application;3) is applied in case of violation of financial and legal norms in the customssphere and with a view to preventing and detecting financial offenses in thecustoms sphere.The goal of financial and legal coercion in the field of customs regulationis identified: 1) ensuring the rule of law in the sphere of state customs;2) protection of customs relations from unlawful attacks; 3) prevention offinancial offenses in the customs sphere; 4) termination of unlawful actionsof the obligated subjects of customs relations; 5) restoration of the violatedrights of subjects of customs relations; 6) attraction to the financial and legalresponsibility of the subjects of customs relations, which violate the financialand legal norms in the customs sphere.Types of measures of financial and legal coercion in the sphere of statecustoms are given: preventive, suspensive, right-handed, punitive. Prospectsfor further scientific research on financial and legal enforcement in thecustoms sphere have been determined.