Abdukadyrova K. Legal regulation of procedures for resolving customs disputes in Ukraine

In the dissertation the theoretical generalization and the decision of a scientific problem which consists in definition of essence and features of legal regulation of procedures of the decision of customs disputes in Ukraine is carried out. It has been established that in the customs sphere, public interests conflict with private interests, as the realization of some is associated with the restriction or prohibition (impossibility) of realization of others. The consequence of this is the emergence of a confrontation of private and public interest in the field of customs. This situation is due to the desire of each participant in customs relations to realize and satisfy their own interests. Therefore, public and private interests in the field of customs are conflicting based on the nature of customs relations and their publicity. The conflicting nature of customs relations indicates the possibility of customs disputes. It is substantiated that the conflict of interests between customs authorities and individuals or legal entities that move goods and vehicles across the customs border of Ukraine is a prerequisite for a customs dispute. However, not every customs conflict becomes a customs dispute. A customs dispute arises from the moment a person applies to the customs authority or administrative court.