Abstract.
The article analyzes the provisions of current national legal acts, in particular certain provisions of the Ukrainian Classification of Goods of Foreign Economic Activity (UCGFEA). The existing legal regulation and the specifics of the implementation of such norms in practice in Ukraine indicate the need to find effective ways of preventing disputes related to law enforcement at certain stages of customs clearance of goods (in particular, vehicles) and their subsequent certification, which require theoretical reflection and the formulation of proposals for their application.
The authors emphasize that the wide range of subjects of legal regulation, their dynamic nature reflecting intensive informational and technological development, and the need to take into account the provisions of a significant number of international agreements have led, on the one hand, to the formation of such a body of legal acts in practice that gives rise to numerous disputes related to the prevention of violations of the rights and freedoms of citizens at various stages of customs clearance. The category of disputes presented in the study is mediated by the “blurring” of the boundaries of a good in relation to its name and code under the Ukrainian Classification of Goods of Foreign Economic Activity.
The subject of this publication is a practical situation conditioned by the problems of implementing customs legislation; in particular, it should be noted that there is currently a basis for the mechanical application of the norms of the said certification in accordance with environmental standards of no less than Euro-5, as they are classified under a commodity heading with a different code without regard to their purpose and characteristics.
