Levchenko S. Legal Basis of Carrying out Administrative Powers in the State Customs Affair

The thesis deals with a scientific study of the legal basis of carrying out administrative powers in the state customs affair. It is established that the reorganization of the systems of customs bodies, establishment and liquidation of the Ministry of Revenues and Duties of Ukraine, establishment of the State Fiscal Service and renovation of the legislation of Ukraine as regards the state customs procedures, which core of upgrading is the development and adoption of the new Customs Code aimed at establishment of partnership relations among customs administrations, entities of the external economic activity and individuals have established brand new approaches to the determination of the content, legal nature, properties and classification capabilities of administrative powers in the state customs affair.