Tolstolutska M. Proceedings in cases of customs disputes in the administrative proceedings of Ukraine

The purpose of the work is to determine the nature and features of proceedings in customs disputes in administrative proceedings, as well as the formation of areas for efficiency in this area. The essence and legal nature of customs disputes are revealed. The customs dispute is considered as a subject of administrative proceedings. The concepts, features and stages of proceedings in customs disputes in administrative proceedings are defined. The peculiarities of consideration and resolution of customs disputes in administrative proceedings have been clarified. Appeal and cassation proceedings in customs disputes in administrative proceedings are described. The judicial practice of resolving customs disputes in the administrative proceedings of Ukraine has been studied. The directions of increase of efficiency of proceedings in cases on customs disputes in administrative judicial proceedings of Ukraine are formulated.