Koval' N. The grounds and an order of the humanitarian assistance moving through the customs border of Ukraine

The dissertation is devoted to the scientific research of an order of the humanitarian assistance moving through the customs border of Ukraine. Specificity of such moving through the customs border of Ukraine depending on its granting by Ukraine (export), or reception (import) is defined. Also there are established subjects who provide and take part in the moving of the humanitarian assistance through the customs border of Ukraine and the role of bodies of incomes and taxes in such actions is determined. The occurrence grounds of legal-rational authorities concerning granting to Ukraine and establishment of the granting procedure by Ukraine to other country of the humanitarian assistance are allocated and characterised.