The Thesis provides a theoretical generalization and proposes a new solution to the research problem, which lies in identifying the essence and revealing the characteristics of the administrative and legal foundations of the State Customs Service of Ukraine’s activities regarding the prevention of and counteraction to violations of customs regulations, on the basis of which to develop scientifically grounded proposals and recommendations aimed at improving the administrative and legal regulation of social relations arising in the studied sphere of public life. Based on the results of the work, a series of scientific and practical conclusions and recommendations have been formulated.
It has been established that customs security is a state of protection of customs and related economic interests of the State, society, and entities engaged in foreign economic activity against internal and external threats, which is ensured by the effective implementation of State customs policy, functioning of the customs authorities, and conducting customs operations aimed at ensuring the legality of the movement of goods and vehicles across the customs border, proper collection of customs duties, prevention of customs violations, and promotion of international trade.
It has been summarized that the significance of customs regulations for ensuring customs security lies in the fact that they serve as the basis for the legal regulation of social relations in the customs sphere, establish mandatory requirements for participants in foreign economic activity, and define the mechanism for exercising customs control.
It has been proven that a violation of customs rules is an illegal, culpable (intentional or careless) act (action or omission) provided for by the customs legislation of Ukraine, which encroaches on the established procedure for moving goods, vehicles and other objects across the customs border of Ukraine, the procedure for carrying out customs control and customs clearance, for which administrative responsibility is established by law.
It has been noted that preventing and countering violations of customs regulations is an important and comprehensive area of State activity, the implementation of which is ensured by a range of entities endowed with the relevant competence and authority in the fields of customs security, law enforcement, and State control.
It has been stated that the administrative and legal status of the State Customs Service of Ukraine as the primary entity responsible for preventing and combating violations of customs regulations is its legally established position within the public administration system, which defines its leading role in formulating and implementing a set of administrative and legal measures aimed at ensuring compliance with customs legislation, minimizing the risks of customs violations, and protecting the State’s customs interests.
