Lemekha R. Theoretical, methodological and legal basis of customs regimes in Ukraine

The dissertation provides a theoretical generalization and a new solution to the scientific problem, which is to determine on the basis of the analysis of doctrinal and normative sources of theoretical, methodological and legal principles of customs regimes in Ukraine. The methodology of research of theoretical and legal bases of customs regimes is established, in particular it is substantiated that the scientific analysis of essence and actual problems of functioning of customs regimes needs to be carried out by means of systematic combination of philosophical, general scientific and special legal methods provided observance of principles of objectivity and historicism scientific approaches.