PECULIARITIES OF THE CUSTOMS AND LEGAL RELATIONS SUBJECTS INVOLVED IN THE MOVEMENT OF GOODS IN INTERNATIONAL POSTAL ITEMS AND EXPRESS MAIL

Abstract

The article is devoted to identifying the specific features of the subjects of customs and legal relations, involved in the movement of goods across the customs border of Ukraine in international postal items and express mail. The customs relations subjects involved in the movement of international parcels across the border can be divided into two main groups: subjects who formulate customs policy in the field of cross-border parcel traffic and subjects who actually implement it through law enforcement activities. In addition, the author notes of the peculiarity of customs and legal relations in the field of international parcel traffic, which is presence of specific participants: postal operators and express carriers, performing their tasks only within mentioned relations. The subjects, implementing customs policy in the area of cross-border movement of goods in international postal items and express mail, form the largest group of participants - public authorities that determine the procedure for declaration, customs control and clearance of relevant goods and also ensure its implementation. The concept of subjects of customs relations involved in the movement (shipping) of goods across the customs border of Ukraine in international postal items and express mail are defined for the first time: they are all persons authorised to perform customs formalities of such goods in accordance with customs legislation and other by-laws acts. The author notes that legislative definition of the concepts of «subject of customs legal relations» and «subject involved in the movement (shipping) of goods across the customs border of Ukraine in international postal items and express mail» would ensure their regulatory certainty and consolidate the specifics of the legal status of these concepts, which will play a positive role in improving the legal regulation of the relevant customs relations and eliminate difficulties in law enforcement activity. The relevance of the practice of facilitating electronic declaration, digitalisation, automation of customs formalities and informatization of exchange between customs authorities and other parties concerning the movement of goods in international postal and express mail is determined, taking into account the continuous development of e-commerce and increasing role of international shipments of cross-border trade in the world.