The article analyzes international legislation in the field of counteraction to customs offenses. Attention is paid to the consideration of the activities of international institutions that have formed a layer of regulatory and legal support for the customs sphere, in particular, the World Trade Organization, the World Customs Organization. The peculiarities of customs deviances in the context of the International Convention on Mutual Administrative Assistance in the Treatment, Investigation and Termination of Violations of Customs Legislation have been determined. It was clarified that in accordance with the norms of the Johannesburg Convention, special measures of interaction and counteraction to customs offenses are used: supervision, controlled delivery, involvement of experts and witnesses, joint control and investigation teams and others. The normative and legal aspects of stimulation of subjects of foreign economic activity not to violate customs rules through granting the status of authorized economic operators are analyzed. The legal basis for the work of the mechanism for combating customs offenses in the EU, in particular in the context of primary and secondary EU legislation, is investigated. It is established that the harmonization of international customs legislation and Ukraine is carried out in two main vectors: in accordance with the basic norms of international law and in accordance with the regulations and standards of regulation of the EU.
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