Shevchenko V. Regulations of Transporting Excise Duty Goods over Customs Boerder of Ukraine and Liability for their Violation

The historical aspects of origin and development of the excise are considered. The analyses themain stages of formation and development of processes aimed at preventing smuggling and violation of customs regulations, particularly in transporting exice duty goods. The characteristic changes in administrative and jurisdictional authority of customs organs which occurred after the adoption of Ukrainian Constitution. The conclusion states the Customs law do not meet the demands progress contemporary state of affairs in Customs policy, hinder economic progress of enterprises both on domestic and foreign market. Administrative and jurisdictional activity of the Customs organs does not ensure their functioning in the sphere. There have been proposals regarding legislative innovations in administrative and customs law of Ukraine