Some issues of the legal regulation of appeals decisions of the customs authorities (on the example of counterfaqs)

Abstract

The article is devoted to the review of the state of legal regulation of the institute of appeal in the customs field. It was justified that in the modern state a mandatory element of the legal system is the legislative regulation of the guarantee of the protection of the subjective rights and interests of the individuals and legal entities, which is directly represented by the institute of appeal of decisions, actions (inaction) of the administrative bodies. The form of protection of the subjective rights and interests of the individuals was defined as a certain procedure for the protection of rights, which is carried out by one or another jurisdictional body depending on its nature.
It was specified that the customs legislation, reflecting doctrinal approaches to the forms of protection and restoration of the rights and legitimate interests of the participants in customs legal relations, gives the latter the dispositive right to appeal to the higher-level customs authorities or to the court in order to protect their rights, that is about administrative and judicial forms of appeal. Their main differences were clarified: a) subjects of implementation (courts; customs authorities); b) legal regulations; c) the level of provision of legal guarantees; d) procedural order of implementation.
The general procedure for administrative appeals against decisions (actions or inactions) of the customs bodies to a higher-level customs body (pre-trial dispute resolution procedure) with a number of features and a special procedure for appealing decisions of customs bodies in cases of violation of customs rules were considered. Some attention was paid to the issues of fighting counterfeit goods at the stage of their movement across the customs border and the implementation of measures to promote the protection of intellectual property rights from such goods. It has been proven that the customs appeal mechanism implemented today is complex, the legal norms, dedicated to its regulation, are scattered among many normative legal acts. Taking this into account, the expediency of regulating the institution of administrative appeals against the decisions of customs bodies within the framework of the Law of Ukraine «On Administrative Procedures» is supported, the norms of which are aimed both at the realization of the rights, freedoms and legitimate interests of a person, and at the protection of a person from arbitrariness on the part of the public administration.