CONCEPTUAL FOUNDATIONS OF CUSTOMS CONTROL RESEARCH

Abstract

Based on the analysis of predecessors’ research, the article identifies four prevailing conceptual approaches to the disclosure of the essence of the category "customs control" (functional, procedural, methodological and financial), which allowed to conclude the complex nature of the latter. The following features of customs control are highlighted: 1) customs control is an integral part of financial control, since its purpose is to assess financial flows caused by the movement of goods and other objects abroad 2) customs control is an integral part of state control, which is due to the presence of authority in its subjects and the procedural and procedural form of implementation of customs control; 3) the preliminary-prohibiting nature of customs control; 4) features of the implementation of forms of customs control (can be carried out exclusively in areas of customs control, outside the relevant customs zones) 5) features of the principles of implementation of customs control, due to its specifics; 6) the specifics of controlled objects (currency values, accompanied and unaccompanied baggage, vehicles, goods or freight, goods containing intellectual property, international mail, etc.) 7) the specificity of methods and techniques of customs control (verification of documents, current customs audit, audits, oral questioning, inspection of customs facilities, etc.) 8) preventive, since the target orientation of customs control is to prevent customs violations regulations and smuggling. The proposed clarified interpretation of this category as a special type of state financial control, carried out in the zones of customs control by authorized entities when moving goods and other items across the country’s border by methods established by law, is aimed at observance of customs legislation by controlled entities.