Зарубіжний досвід організації та забезпечення здійснення громадського контролю за діяльністю митних органів: адміністративно-правовий аспект

As an outcome of the study of international experience of governing public control over activities of customs authorities it is established that, according to the legislation of some developed countries (in particular, Canada, the Netherlands, the United Kingdom), advisory bodies at the customs service are to: (1) be headed by an official from among the management of the customs service; (2) be representative; (3) include only those representatives of the categories of participants in customs relations and other interested persons who meet the requirements for the appropriate level of qualification and professional experience; (4) be a permanent platform for exchanging information, comments and proposals with individuals and entities regarding the activities of customs authorities in its main areas both at the stage of development and at the stage of implementation of regulatory acts and administrative acts in order to find ways to harmoniously combine the goals and principles of state customs policy with the commercial interests of persons engaged in foreign economic activity. Measures to ensure the real impact of the results of public consultations on the activities of customs authorities in different countries include the possibility of: (a) administrative and judicial appeal of the relevant acts (Portugal, Romania, USA); (b) refusal to state registration of a regulatory acts in these circumstances (Bosnia and Herzegovina); (c) application of disciplinary sanctions to heads and other officials of customs authorities responsible for organizing public consultations for violating the procedure for their conduct (United Kingdom). In addition, measures to ensure the transparency of public consultations are also important, including the inclusion of their materials in the structure of the relevant act as an annex to it (Poland, USA, Croatia).