LEGAL REGULATION OF CUSTOMS CONTROL IN THE FORM OF REVIEW AND REVIEW: PRACTICAL ASPECT

Abstract

The article analyzes the current legislation and the indicated gaps and conflicts regarding the conduct of customs controls in the form of examina-tion of goods that move across the customs border of the state. An analysis of the legislation from the in-dependence of our state to the present on customs controls in the form of examination of goods moving across the customs border has been made. The con-sidered procedure of interaction during customs examination and review between customs and law enforcement authorities, according to the analysis, it was found that some functions of state authorities are duplicated, which has a negative impact on economic development and the image of the state at the inter-national level. Proposals have been prepared to eliminate the gaps in the customs legislation of our country and to conduct further scientific research on the procedure of customs examination of goods that are moving across the customs border of the state, taking into account the adaptation of the legislation to the EU customs legislation.

Key words: customs controls, examination, customs authorities, law enforcement authorities, pre-trial investigation.