The represented dissertation is one of the first comprehensive research on the mechanism of administrative and legal regulation of customs clearance procedure in Ukraine, after entering into force of the current Customs Code of Ukraine with radical amendments, that were consolidated into it through the period of 2018 – 2020, identifying problematic issues on law enforcement and pre-assuming possible ways to solve them. In the context of the study, the issues of determining the place of customs clearance institute in general structure of the customs system, finding ways to simplify and unify this important process, have been considered. The genesis of scientific thought concerning the process of customs clearance and its components has been investigated in the represented study. Systematic analysis of the legal nature of customs clearance is proposed for application, as well as the basic principles inherent in this legal phenomenon are considered. It has been concluded that the customs procedure in customs clearance process determines conditions of the movement of goods result across the customs border. It is argued that the customs procedure is not a result, but an instrument for legal regulation. During the process of research, based on the analysis of existing theoretical provisions and the results of practical law enforcement into activities of customs authorities of Ukraine, it has been established that the problematic aspects of administrative and legal regulation of customs clearance are regarded, first of all, to vaguely emphasized legal position on customs clearance being separate institute of Customs Law. There is the fact, deriving from this, that there is the lack of stable system of administrative and legal regulation of the process under study, as well as some institutional blurring between verges of legal regulation, identification with other customs-legal institutions (customs control). The author proposes a set of measures aimed at solving the outlined problems. It is noted that the interpolation of certain provisions of foreign legal constructions into the domestic legal system sometimes leads to logical differences within formation of the conceptual and categorical apparatus when constructing its own functional legal model. Within the theoretical part of our study, together with the scientific analysis of the doctrinal principles of customs clearance institute, it’s been substantiated the need for a clear conceptually and categorically schemed device, which is the key to understanding the legal nature of the institute. During the course of research, a deeper legal definition was given to the concepts: "customs procedure", "customs regime", "customs formality". Having studied the relationship between customs and legal concepts inherent into the institution of customs clearance, it is noted that the concepts of "customs formality" and "customs procedure" refer to each other as "part-to-whole". In the general theoretical chapter of the study, emphasis has been placed onto the necessity for terminological unification of the existing conceptual and categorical device with the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto Convention), together with the steps proposed for such a unification. In order to eliminate misunderstandings regarding determination and application of the legal definitions like "customs procedure" and "customs regime", it is proposed to use the concept of "customs procedure" in the meaning of the term "customs regime". It’s been also noted that the normative provisions of customs clearance, as well as other institutions of customs law, bear to have high level of mutual determination, which creates difficulties defining verges for the relevant intra-industry legal relations. However, "customs clearance" and other related legal concepts (such as "customs regimes") have their own substantive deviation, which seems to be manifested quite clear. Analysis of legal norms governing public relations that arise during customs clearance allowed us to conclude that they have particular independence, i. e. there are grounds to distinguish them as interrelated legal norms governing relatively independent complex of public relations, in other words. The legal nature of customs clearance and its place in customs law is studied. The following definition is proposed: “the essence of customs clearance is the implementation of customs procedures, which represent totality of formalities determining the status of goods for customs purposes and provide for the implementation of these customs formalities directly by customs officials, with the participation of other subjects of customs process ".
