The place of customs law in the law system of Ukraine
Authors: Kovalchuk I.V. 
Published: October 2024

The article reveals the place and role of customs law in the legal system and describes the relationship between customs law and other branches of Ukrainian law. It is shown that customs law has a mixed legal nature. After all, customs law has characteristics of both the public and private branches of law. On the one hand, customs law has an administrative nature, as it regulates the activities of customs tax collection bodies that implement state customs policy, state policy in the field of combating offenses during the application of legislation on state customs matters. On the other hand, private relationships regulated by customs law, in particular, the implementation of various types of business activities in the customs control zone (opening a duty-free trade store, opening a customs warehouse), the activities of customs brokers, the provision of paid services by revenue authorities, are gaining great importance.
It is argued that customs law acquires a special importance for every citizen and at the same time ensures the interests of the entire society in the sphere of movement across the customs borders of our state of material and spiritual values, assets of world and Ukrainian science and culture, results and processes of economic activity, labor and intellectual assets, tourist , communicative and worldview interests.
It was emphasized that in the difficult conditions of the Russian-Ukrainian war, customs law is of great importance for the state, as it protects its economic interests. Accordingly, the customs law of Ukraine performs the following tasks: normative support of the customs policy and customs affairs of the state; determination of the legal status of subjects of customs relations; establishment of responsibility for violation of customs rules and customs legislation and the procedure for their application; determination of the order of creation, reorganization and liquidation of customs bodies; consolidation of the legal and organizational foundations of the movement of goods and other items across the state border of Ukraine; regulation of the customs control procedure; establishing the procedure for collecting customs duties and other taxes, the procedure for customs clearance of goods, including the declaration of goods and other items; implementation of complex control over currency transactions; ensuring the implementation of measures to protect the interests of consumers of goods and compliance by participants in foreign economic relations with state interests in the foreign market; ensuring the implementation and development of international cooperation in the customs sphere.
In general, customs law is a complex branch of law, a system of legal norms that regulate social relations related to the movement of goods and vehicles across the customs border of Ukraine. In the difficult conditions of the Russian Federation’s full-scale war against Ukraine, the role of Ukrainian customs law has significantly increased, thanks to which effective logistics have been established in Ukraine, through our border in the west and south of the country there is constant export and import of goods necessary for the support of the Armed Forces of Ukraine and the entire Ukrainian people. The value of customs law is that, thanks to it and other branches of law, all processes of crossing the state border of Ukraine took place safely and according to certain rules, the State Customs Service of Ukraine (State Customs Service) functions in Ukraine, which is of great importance for the economic development of Ukraine. The global tasks of modern customs law consist in high-quality regulation of customs activities, because customs today performs one of the important functions - protection of the country’s economic interests and assistance in ensuring state and public security measures.