ON SOME ASPECTS OF LEGAL REGULATION OF THE CUSTOMS SPHERE IN THE REPUBLIC OF BELARUS

The article is devoted to the consideration of certain problematic aspects of customs regulation in the Republic of Belarus. The article reveals the need to adopt a number of new regulatory legal acts, as well as make some changes to existing ones. The subject of the research is regulatory legal acts, scientists’ opinions regarding the legal nature of customs regulation in the Republic of Belarus, certain aspects of the activities of customs authorities. The object of the study is legal relations that develop both in the customs sphere as a whole and in the process of the activities of individual structural divisions of customs authorities. The purpose of the article is to reveal the need to improve the legislation of the Republic of Belarus in the customs sphere. The results obtained can be used both in theoretical activities for subsequent in-depth study of the features of customs regulation, and in the practical sphere in order to optimize the activities of structural divisions of customs authorities.