Issue: № 9, 2021
Doi: https://doi.org/10.37634/efp.2021.9.2
It was found that customs disputes in administrative proceedings are resolved in the general claim procedure, simplified claim proceedings and claim proceedings in certain categories of administrative cases. Examples of such administrative cases on customs disputes are given. The procedure for resolving administrative cases on customs disputes in the court of first instance is considered. It is established that at the stage of preparatory proceedings such procedures for resolving customs disputes in administrative proceedings as the procedure for settling a dispute with the participation of a judge and the procedure for conciliation of the parties are provided. The specifics of these procedures for resolving customs disputes in administrative proceedings are described. It is concluded that in resolving customs disputes in administrative proceedings, the dispute settlement procedure with the participation of a judge can be applied only before the trial on the merits, and the conciliation procedure — at any stage of consideration and resolution of customs disputes in the manner prescribed Code of Administrative Procedure of Ukraine. It is noted that in contrast to the dispute settlement procedure with the participation of a judge, the decision on the results of the conciliation procedure of the parties can be appealed. It is noted that the forms of review of court decisions have certain features, but in general are carried out according to the general procedure of consideration and resolution of customs disputes in administrative proceedings. It is stated that the procedures for resolving customs disputes in administrative proceedings are characterized by certain specifics. This is due to the special subject composition (obligatory subjects of resolving customs disputes in court are customs authorities and individuals or legal entities that move items across the customs border), the scope of legal regulation (customs disputes arise from customs relations) and evidence (documents and information required for customs control and customs clearance).
Keywords : customs disputes, customs legal relations, administrative proceedings, procedures, subjects of customs disputes
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