THE GIST OF THE WORLD CUSTOMS ORGANIZATION

Abstract

In this article there is for the first time offered a theoretical justification for understanding the purpose (goals), tasks and functions of the World Customs Organization as interrelated categories. Emphasis is placed on the fact that the explanation of the essence of any international organization should begin with a description of its purpose (goals), objectives and functions. The position of the authors was formed taking into account the results of the generalization of doctrinal approaches of scientists to understand the essence of the World Customs Organization. Particular attention was paid to the characteristics of the provisions of the Convention establishing the Customs Cooperation Council of December 15, 1950, which is a constituent act of the World Customs Organization, as well as other international conventions, resolutions, declarations and recommendations adopted by this organization. It is emphasized that in contrast to the list of functions of the organization were specified in Art. III of the Convention establishing the Customs Cooperation Council of December 15, 1950, in its text there is no clear and unambiguous statement of the purpose (goals) and objectives of WCO. As a result of the study, the authors note that the purpose of WCO determines the desired result, the achievement of which should be aimed at the activities of the organization and is to promote cooperation between the governments of its members. And the achievement of this goal necessitates the solution of common tasks for WCO members, which specify the purpose of the organization. It was also investigated that the WCO objectives provided for in the Preamble to the Convention on the Establishment of Customs Cooperation Council do not exhaust their full list, the gradual expansion of which takes place through the adoption of legal acts by the WCO Council. It is also determined that objectives of WCO are subordinated to the functions of WCO.