REVA V. Appeal against decisions, actions or omissions of customs authorities, their officials and other employees

The thesis provides a comprehensive study of the procedure for appealing decisions, actions or omissions of customs authorities, their officials and other employees. The genesis of the formation and development of the right to appeal decisions, actions or omissions of customs authorities is revealed and the periods are highlighted: 1) period of origin of the right to appeal against decisions, actions or omissions of public entities; 2) educational period; 3) soviet period; 4) democratic period. It is determined that customs disputes arise due to implementation by customs authorities of their powers in the field of customs affairs. It is noted that customs legal relations are social relations that arise in the customs sphere, characterized by the presence of interrelated entities that exercise their rights, interests and duties in the field of customs. The article describes the legal regulation of the procedure for appealing decisions, actions or omissions of customs authorities. It is determined that the protection of rights and legitimate interests of individuals and legal entities violated by public administration bodies and their officials is carried out in Ukraine through the functioning of administrative and judicial appeal institutions, each of which has its own advantages and disadvantages of legal regulation. The differences between these institutions are determined by the subject composition regarding the decision-making on the complaint, the legal regulation of protection procedures, the level of their security, legal guarantees, and so on. It is determined that the subject of appeal is presented by various decisions, actions and omissions of customs officials in the proceedings on cases of violation of customs rules. Taking into account the subject of appeal, there are two types of appeal in such proceedings: appeal against decisions in case of violation of customs rules and appeal against other decisions, actions or omissions of officials and other employees of customs authorities in administrative and tort proceedings. Decisions, actions or omissions of customs authorities, their officials and other employees in the proceedings on cases of violation of customs rules are analysed. It is argued that the deadline for filing a complaint should not be calculated from the date of the decision on the case of violation of customs rules, but from the date of delivery or a receipt of its copy by the relevant participants in the proceedings on violation of customs rules.