Klymenko Y. An appeal of decisions of custom authorities is about adjustment of custom cost of commodities.

Dissertation is the first in home legal science complex, scientific research of appeal of decisions of custom authorities about adjustment of custom cost of commodities. A detailed study of essence and features of dispute is in-process undertaken in relation to the appeal of decision about adjustment of custom cost of commodities as to the variety of custom dispute; realization of control custom authorities is after the rightness of determination of custom cost of commodities; to the order of administrative and judicial appeal of decisions about adjustment of custom cost of commodities. With the aim of determination of problem aspects of control procedure after the rightness of determination of custom cost and grounds for abolition of decisions about adjustment of custom cost of commodities judicial practice of consideration of spores is analysed in relation to the appeal of such decisions of custom authorities. On results undertaken a study further directions of legal and organizational character offer in relation to perfection of appeal of decisions about adjustment of custom cost of commodities. First authorial determination of concept "dispute in relation to the appeal of decision about adjustment of custom cost of commodities", a custom dispute, that arises up between the participants of custom legal relationships on the basis of custom conflict in relation to determination of custom cost of commodities that move through the custom border of Ukraine, understands under that, offers a candidate for a degree, caused by the acceptance of decision custom authority about adjustment of custom cost of commodities, and decides in the administrative та/або judicial order. Procedure of confirmation of custom cost of commodities is described to custom authority, that envisages the feasance of such juristic acts the subjects of custom legal relationships : determination, statement and control of custom cost. Thus, determination and statement of custom cost of commodities are a duty and right exceptionally of декларанта, and custom authority the authorized agent and be under an obligation to carry out control of rightness of determination of custom cost of commodities during custom control and custom registration it costs by verification of numerical value of custom cost.