Custom’s formalities: legal nature and content concept (international legal aspects)
Abstract
The article examines the legal nature and content of the definition «customs formalities» contained in international and legal acts (customs conventions, bilateral inter-governmental agreements between Ukraine and other countries in the field of customs) and Customs Code of Ukraine.
A large number of publications on the problems of the use of terms and concepts in customs law and customs regulations shows concern and interest of scholars and practitioners on the adaptation national customs legislation to the international standards. The aim of the publication is examination of «customs formalities» definition in international conventions, agreements and analysis of its possible application in the national customs legislation.
It is established that the customs formalities notion is standardized in international acts and determines a set of actions of customs officials and other participants of customs relations, its commission is directed to the customs procedures (customs control, customs clearance, customs duties, taxes, etc.). Customs formalities are carried out to ensure compliance of the customs legislation’s demands.
The article stated full compliance of national legislation with international norms and standards, the Community Customs Code and the recommendations of WCO in the interpretation of such terms as «customs procedures», «customs control», «customs clearance» and «customs formalities».
Filling of the CC of Ukraine with the standards and definitions accelerates the completion of the formation of the customs law as a complex area of law in the national legal system.
Some problematic issues that arise in the immediate activities of customs officials and other members of the customs legal relationships are not primarily conditioned with legal regulation’s drawbacks but imperfect mechanism of implementation of the customs legislation’s norms and some subjective factors.
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