Здійснення адміністративної процедури у контексті забезпечення дотримання митних правил

The article examines the issue of implementation of the administrative procedure, which is used in cases of violation of customs rules. The author analyzes the current legislation of Ukraine and the international experience of regulating administrative procedures, as well as the views of Ukrainian scientists on the content of the administrative procedure. Features of the administrative procedure as one of the forms of public administration are characterized. It is substantiated that the category “administrative body” is functional and depends on the specific powers and functions that this body implements. It is determined which activities of administrative bodies must be attributed to the functions of public administration. The author came to the conclusion that the relations of customs authorities, within the framework of the performance of public administration functions, with private individuals are the subject of regulation of the Law of Ukraine “On Administrative Procedure”. And the activity of the customs authorities in ensuring compliance with the customs rules is an administrative procedure implemented in order to fulfill the inspection (control, supervisory) powers of the customs authorities. This type of administrative procedure is internal and is related to the initiative of the administrative body. The grounds for initiating the relevant administrative procedure are the direct detection by customs officials of a violation of customs rules, or receipt of information about such a violation. In this case, the administrative procedure acts, first of all, as an instrument for protecting public interests, in particular the economic interests of the state. The article emphasizes that the resolution issued by the customs authority based on the results of considering a case of violation of customs rules is an administrative act that must meet the requirements specified by law. The author substantiates the need to adhere to the principles of administrative procedure when considering and resolving administrative cases regarding violations of customs rules. Since violation of these principles results in the recognition of the administrative act as invalid. The need to harmonize the provisions of the Customs Code of Ukraine with the norms of the Law of Ukraine “On Administrative Procedure” is emphasized.