Objective: The research is devoted to the nature and peculiarities of the legal principles of customs declaration of goods in the course of foreign economic activity, taking into account the provisions of customs legislation and scientific research on this issues. Theoretical Framework: This study examines the legal principles underpinning customs declaration as a procedural element of customs law and a socio-economic phenomenon. It integrates principles of legality, efficiency, and transparency, exploring their application in customs regimes and alignment with international standards such as the SAFE Framework of Standards and the Kyoto Convention. Method: The article uses a combination of general and special methods of cognition, in particular, methods of analysis, synthesis, dialectical, formal legal and logical-semantic methods, to achieve its goal and solve its tasks. Results and Discussion: The authors of the article have revealed the essence of customs declaration in the structure of customs business and carry out a comprehensive study of its interrelation with other customs procedures. The characteristic features of the principles of various customs procedures have been highlighted. The essence and peculiarities of implementation of certain principles of customs activities and customs declaration have been analyzed. The directions of formation and implementation of international standards in the customs sphere, taking into account the legal basis of customs declaration and customs in general have been proposed. Contributions: Since customs declaration is a component of customs procedures, it has been proposed to extend a significant part of the principles of regulation of procedures to customs declaration, taking into account its specificity outlined in the proposed definition. It has been indicated that the current customs legislation does not contain a structured approach to the comprehensive reflection of the principles of declaration through its integration into the general process of customs procedures. The existing approaches to differentiation of the principles of customs and its procedures have been supported. The significance of the study for improving the legal regulation of customs declaration and promoting the efficiency of the customs system has been emphasized.
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