«К вопросу о классификации таможенного контроля»

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Abstract: The research subject is customs control as a complex phenomenon including a set of long-term measures of customs agencies, covering customs operations and customs procedures, having a complex object and subject. The author considers the role and importance of customs control classification which allows one to systematize the knowledge about customs control, simplify interpretation and understanding of its essence, improve the theoretical basis, and raise the effectiveness of law enforcement activity of customs agencies. The research methodology is based on the analysis of the current customs legislation and scientific literature in the sphere of customs law. The author applies the dialectical method, analysis, synthesis, deduction and induction, the comparative-legal and system-structural methods and system analysis. The author defines customs control classification criteria allowing one to define the limits of customs control, its object and subject. The author develops her own classification of customs control based on the logical sequence of customs operations and procedures and customs control timing, and the classification based on the main purpose of customs control. The scientific novelty is conditioned by the absence of studies in this sphere or their insufficiency. 

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