Legal principles of countermeasures against violations of customs rules by the State Customs Service of Ukraine

Анотація

The article emphasizes that Ukraine really has a carefully developed system of legal acts aimed at preventing and countering violations of customs rules. This includes constitutional norms, international agreements and domestic legislation aimed at ensuring effective customs activities and combating illegal customs activities. It is noted that administrative and legal regulation has an important place in the system of combating violations of customs rules. The use of administrative and legal means allows to effectively respond to violations of customs regulations, promoting compliance with the established rules and ensuring the appropriate level of responsibility. It is emphasised that, taking into account changes in modern conditions of trade and economy, it is important to update and improve legislation in the field of customs affairs constantly in order to ensure an effective and fair system of customs control. It is determined that ensuring openness and availability of information about customs rules and procedures is a key aspect of effective customs control. High transparency contributes not only to compliance with the rules, but also builds trust in the activities of customs authorities. Attention is focused on the fact that effective administrative and legal regulation should be aimed not only at punishing violators, but also at protecting the rights and interests of law-abiding subjects of foreign economic activity. Ensuring their legal protection is an important element of a stable business environment. At the same time, it should be noted that in order to comply with customs regulations successfully, it is important to provide employees of the State Customs Service with the appropriate knowledge and skills. Continuous professional development of personnel is a guarantee of effective functioning of the specified customs body.

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