CUSTOMS DISPUTE AS A SUBJECT ADMINISTRATIVE PROCEEDINGS

The paper presents findings of the study regarding the essence of thecustoms disputes within administrative proceedings.The researchreveals that a customs dispute is a kind of public legaldispute. Characteristic features of the customs dispute are: the emergence ofa dispute on customs relations; a special subject structure of the dispute - onthe one hand, the customs authorities or their officials, on the other - physicalor legal persons who move objects across the customs border of Ukraine; thesubject of the dispute is the decision, actions or omissions of the customsauthorities or their officials; the basis of the dispute is the violation by thecustoms authorities or their officials of the rights, freedoms and legitimateinterests of private individuals moving objects across the customs border ofUkraine.It has been determined that a public legal dispute transferred to anadministrative court decision is an administrative matter. Cases arising thebasis of customs disputes include disputes between natural or legal personswith the subject of authority regarding the appeal of its decisions (legalacts or individual acts), acts or omissions, except when for the considerationof such disputes the law has been established another procedure for courtproceedings. Attention is drawn to the fact that the dispute can only be adispute related to the movement of objects across the customs border.The most widespread customs disputes that are considered withinthe administrative proceedings, which include appeal decisions, actions orinaccuracies in relation to adjusting the customs value of goods, determiningthe product code in accordance with the Ukrainian classification of goods inforeign trade, returning customs and other payments to taxpayers by mistakeand / or excessively paid to the budget.It is proposed to understand the customs dispute as an administrativecase under the lawsuit of the subjects of customs relations concerningviolation of their rights, freedoms and legitimate interests in the process orconcerning the movement of objects across the customs border of Ukraine, asan object of administrative legal proceedings.