Issue: № 1, 2026
Doi: https://doi.org/10.37634/efp.2026.1.7
The paper reveals the role and issues of determining the specifics of the lawyer’s activity as a representative in the field of customs affairs as one of the conditions for building a modern democratic society in Ukraine. Business, moving goods across the customs border, takes a significant part in filling the budget, and, at the same time, wants to be protected from arbitrariness on the part of customs authorities. Of course, quite often, resolving disputes with customs authorities can take a lot of time and effort, which often leads to losses of funds and goods, or disruption of important agreements. It is determined that not every lawyer dares to work with legal issues related to customs and international trade operations. Such lawyers must have in-depth knowledge in the segment of customs law, international trade agreements and tax issues related to customs duties. In their work, customs lawyers act as consultants and representatives of clients before customs authorities and in courts in cases related to the import-export of goods and other aspects of the work of customs. E.g., such lawyers provide advice and legal protection to clients in cases related to customs duties, customs taxes, trade restrictions and other aspects of customs law. It has been proven that a customs lawyer usually acts as a specialist who is able to understand a wide range of issues and support the foreign economic activity of an organization from the moment of concluding a foreign trade agreement to the release of goods by the customs authorities of our state, minimizing or completely eliminating the risks of carrying out foreign economic activity. A customs lawyer plays a key role in ensuring the rights and interests of the client in cases related to customs operations and international trade. This area requires in-depth knowledge of customs law, international trade agreements and tax legislation, as well as skills in analysis, audit and judicial argumentation.
Keywords : lawyer, legal aid, customs, customs legal relations, subject of customs legal relations, advocacy, administrative law, administrative legal regulation, customs law, customs payments, regulation of public administration
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