Розглянуто категорію «митні правовідносини». Сформульовано поняття митних правовідносин в Україні. Визначено характерні ознаки та специфіку структури митних правовідносин в Україні. Наголошено, що митні правовідносини мають цілий ряд рис і ознак, які відображають їх природу, характер, склад та зміст і завдяки яким вони виступають самостійним
різновидом правових відносин.
In the article the category of « customs legal relations « are considered. The concept of customs
legal relations in Ukraine are formulated. Characteristic features and specific patterns of customs
legal relations in Ukraine are defined. The public law nature of content of customs legal relations
are established. However, according to their functionality customs legal relations are regulatory
and enforcement, and by sectoral affiliation customs legal relations are considered as
administrative and legal.
Typical signs of custom relationships include: regulatory, public law nature, the existence of a
special subject and protective nature. It is noted that customs legal relations in Ukraine are
governed by different branches of the law, but by their nature are homogeneous. This is because
customs legal relations directly related to the process of movement of goods and vehicles across
the customs border of Ukraine. The structure of the customs legal relations are: object, subject,
content, rule of law and the legal facts as the basis of their appearance.
It is established that the nature of customs legal relations caused by regulation. The regulation of
customs legal relations is mandatory method by which one side (individuals and legal entities
crossing the customs border and move through it goods, objects and vehicles) is subject to another
(customs).
Customs legal relations in Ukraine identified as social relations regulated by rules of the various
areas of law that are normative, public law and mandatory. Customs legal relations arise with the
customs authorities on the movement of goods and vehicles across the customs border of Ukraine,
in the organization of measures for customs clearance, and during the customs control. The
customs legal relations are quite different in their subject composition, facilities and grounds of
origin. Therefore customs legal relations allocated in a separate, relatively independent type
relations. Customs legal relations predominate in the regulation of foreign economic relations and
occupy a leading position among the other methods of forming the customs policy.
Рассмотрена категория «таможенные правоотношения». Сформулировано понятие таможенных правоотношений в Украине. Определены характерные признаки и специфика структуры таможенных правоотношений в Украине. Отмечено, что таможенные правоотношения имеют целый ряд черт и признаков, которые отражают их природу, характер, состав
и содержание и благодаря которым они выступают самостоятельной разновидностью правовых отношений.
