Процедури митного контролю при переміщенні товарів фізичними особами через митний кордон

The article examines some problematic issues of organizing customs control procedures when individuals move goods across the customs border of Ukraine within the framework of their administrative and legal support. It is emphasized that one of the current problems during the implementation of customs control procedures when moving goods by individuals across the customs border is the presence of corruption risks that contribute to, generate or encourage officials of customs authorities to commit corruption offenses. It is found that customs control procedures when moving goods by individuals across the customs border consist of several customs formalities. The goals and purpose, functions, and principles of organizing customs control procedures when moving goods by individuals across the customs border are disclosed, their classification is disclosed, and the author’s definition of the control under study is proposed. In particular, such control is a set of selective, verification administrative procedural measures carried out to ensure compliance with the norms and rules of customs legislation in the process of ensuring the procedure for moving goods by individuals across the customs border of Ukraine. The scientific approach is supported that customs control procedures differ from customs clearance procedures, each of the stages is independent and interconnected. It is found that the main purpose of organizing customs control procedures when moving goods by individuals across the customs border is to verify the actions and measures of individuals regarding compliance with the conditions and grounds for their movement of goods across the customs border of Ukraine. It is established that the main functions of organizing customs control procedures when moving goods by individuals across the customs border include: (1) ensuring legality when moving goods by individuals across the customs border; (2) combating smuggling, preventing and stopping violations of customs rules when moving goods by individuals across the customs border. It is indicated that customs control when moving goods by individuals across the customs border is based on the basic principles of its organization and implementation. It is proposed to divide the principles of organizing customs control procedures when moving goods by individuals across the customs border into two groups: general (legality, systematicity, efficiency, transparency) and special (obligatoriness, selectivity, exclusivity, minimization of customs control procedures; use of information technologies, etc.).