Customs control of goods moved as humanitarian aid

The article examines the features of customs control of goods transported as humanitarian aid. Increased tension in international relations, man-made, military and other crises determine the increased importance of humanitarian assistance in modern interstate interaction. Customs control of goods transported as humanitarian aid is positioned as an area of customs control carried out for the purpose of promptly processing the cross-border movement of humanitarian goods with exemption from customs duties. Based on the analysis of the legal regulation of procedures for the provision of humanitarian assistance, the administrative-legal and financial-legal features of the considered area of customs control are highlighted, and a conclusion is made that it is classified as a non-financial component of customs control. Based on the identification of theoretical and practical problems of customs control of goods transported as humanitarian aid, ways to solve them are proposed, related to the theoretical and legal justification of the specifics of this area of customs control and its place in the customs control system as a whole, as well as the development of Administrative Regulations for Customs Control goods transported as humanitarian aid.