Pryadko H. Custom facilities and tariff preferences

The dissertation work represents the first native special monographic investigation on the problem issues of legal-organizational preconditions of custom facilities and tariff preferences in Ukraine. The work makes special emphasis on the basic notions, such as "custom facilities", "tariff facilities (preferences)", which are securing of legislation. In the work are also given category definitions of "custom preferences" (in the sphere of custom relations), "custom privileges", which in the author's opinion require legal adjustment. It was investigated the legal basics of the mechanism of giving and disaffirming of custom facilities and tariff preferences. It was suggested to clearly distribute the power to concede, suspend and to control legality of the use of custom facilities and tariff preferences among the state authorities. Natural interdependence of national and international preference system in the sphere of foreign commerce is demonstrated. As a result of detailed analysis of the situation with legal adjustment in the corresponding sphere of social relations, there were formulated clear propositions as to the possible ways for optimisation of the legal-organizational mechanism of custom facilities and tariff preferences, based on correspondence of custom privileges to existing level of development of the national economy; and to the real needs to protect legal rights and interests of certain subject categories of the product trans-border movement across the custom border of the state.