The concept and features of customs and service relations
Authors: Kolisnyk Anna 
Published: February 2021

Problem setting. In the article the authors analyse сustoms legal relations as one of the types of legal relations which have exclusive value in the field of implementation of public administration by customs bodies and observance of legality in our state. And although this type of legal relationship is only at the stage of formation and development, the study of this issue is becoming increasingly important, as in many developed countries «a service state» has already been formed, and it is one of the indicators of economic development of such a country.

Target of research. The purpose of the study is analysis and study of such a special type of customs relations as customs and service relations, highlighting their main features.

Analysis of recent researches and publications. The following scientists studied the issues of administrative and legal regulation of public service activities in Ukraine: Averyanov V. B., Kurylo V. I., Shopin I. M., Komzyuk A. T., Gaponyuk O. O., Zhuravel Y. V. and others.

Article’s main body. Development of Ukraine as a service state involves the emergence of new types of legal relations. In particular, the emergence of customs and service relations is due to the fact that the customs policy of our country is going through processes of modernization and approximation to the standards of leading European countries. Customs policy is implemented by the system of executive authorities in accordance with sectoral competence, in exercising their powers, they should take into account that in the service state, the executive authorities must first ensure the implementation of the rights of citizens and representatives of foreign economic activity. At the same time, the direction of activity should change, as in the new type of state the customs authorities should provide not so much a control as a service function. Public service activities in the customs sphere are the activities of customs authorities in the field of public administration, related to the provision and realization of the rights, freedoms and legitimate interests of individuals, which is carried out by providing services to such persons. Customs and service relations are legal relations that arise in connection with the exercise of their powers by the customs authorities, in particular, when they provide services at the request of the consumer of service services, which are governed by customs legislation.

Conclusions and prospects for the development. The issue of customs relations in general is not sufficiently studied in our country. This indicates the relevance and prospects of its study. In order to effectively implement and develop a service state, it is necessary to enshrine at the legislative level the concept of development of such a state. In this concept it is necessary to fix step by step, what reforms need to be carried out, what changes to introduce in the legislation, what institutes to implement and so on. This concept will help to create a truly service state in our country, focused on ensuring the rights and freedoms of individuals.