Sidorenko A. Administrative and legal status of customs posts in Ukraine

The dissertation is devoted to the research of the peculiarities of the administrative and legal status of customs posts in Ukraine, to the definition of the directions of its improvement. The historical aspects of the formation and activity of customs posts in Ukraine were further developed in the scientific work, in particular, the following periods were singled out: I period (XI-XII centuries); II period (XVI century - first half of XVIII century); III period (end of XVIII - beginning of XX century); IV period (1917–1991); V period (1991 - present). It is proposed to understand the administrative and legal status of customs posts in Ukraine as a complex category that covers their competence, authority, organizational structure, legal guarantees and legal responsibility, which together determine the place of customs posts in the system of administrative law and state mechanism. The peculiarities of the administrative and legal status of customs posts in Ukraine are highlighted, in particular, the lack of the status of an independent state body; limited administrative and legal status of customs posts; implementation of a wide range of functions aimed at the implementation of customs in Ukraine; simplified organizational structure; consolidation at the legislative level of a number of legal guarantees of organization and activity; the existence of a separate rule in the Customs Code of Ukraine, which regulates the legal liability of customs posts, their officials and employees.