The article examines individual problematic issues of organizing consultative procedures in customs matters within the framework of their administrative and legal support. It is indicated that, under the requirements of the Customs Code of Ukraine, an interested person has the right to contact the customs authority for advice on issues related to customs matters free of charge. It has been clarified that advisory procedures in customs matters can be provided both orally and in writing, and are intended to ensure the correct and effective application of customs rules. Customs authorities are obliged to provide advice within their competence and under applicable legislation. It has been established that consultative procedures in customs matters relate to the provision of information and clarifications regarding customs legislation, customs formalities, as well as resolving issues related to customs control and clearance of goods and vehicles moving across the customs border. It was found that the purpose of conducting consultative procedures in customs matters is to ensure the correct and effective application of customs rules. It is noted that consultative procedures in customs matters may include: procedures for providing information on customs legislation; procedures for explaining customs formalities; procedures for clarifying the application of customs regimes; procedures for providing advice on the payment of customs payments; procedures for consulting on customs control and customs clearance; procedures for appealing decisions of customs authorities, etc. It is indicated that if a person believes that the advice provided on customs matters is incorrect or insufficient, he or she has the right to appeal to a higher customs authority or court. It was concluded that consultative procedures in customs affairs affect the principles of transparency, legality, and efficiency of customs formalities, and enable participants in customs relations to correctly and effectively carry out customs clearance, as well as avoid violations of customs legislation and prevent corruption in the activities of customs authorities.
Myroshnikova et al. (Thu,) studied this question.