ЩОДО ПИТАННЯ ПРОВЕДЕННЯ МИТНОГО ОГЛЯДУ НА ПІДСТАВІ ДОРУЧЕННЯ ПРАВООХОРОННОГО ОРГАНУ

Abstract

The purpose of the research is installation of essential characteristics of implementation of rummage (revision) of goods and vehicles of commercial purpose on the initiative of law enforcement agencies. Methodological basis of scientific research, logic of idea of the studied material were general and special methods of scientific knowledge: method of system analysis, dialectical method, formal-logical method and structural functional, and also a number of empirical methods. Results. The article reveals theoretical-applied aspects of carrying out of rummage (revision) of goods, vehicles of commercial purpose on the basis of written authorization of law enforcement agencies. The order of interaction between customs authorities and law enforcement agencies is analyzed at the part of implementation of customs formalities. A discrepancy has been established between norms of current customs legislation at the part of encroachment on the exclusive competence of customs authorities regarding implementation of customs control and volume selection of customs formalities from the side of law enforcement agencies. Attention is paid to condition of realization of experimental project on the organization of centralized sending by law enforcement agencies in electronic form of orders for customs inspection (reinspection) of goods, commercial vehicles. The directions of further use of information telecommunication technologies during interaction of customs and law enforcement agencies are offered. Conclusions. “Rummage” is defined as one of forms on customs control, the implementation of which is attributed to the exclusive competence of officials of the customs authority, which is to carry out a set of actions for visual and factual inspection of goods and vehicles for commercial purposes, which are under customs control, aimed at verifying the factual data, as stated in the documents and/for compliance with customs legislation. Herewith, the choice of grounds and limits of customs inspection is carried out exclusively within the limits set by the Customs Code of Ukraine. Artificial expansions of individual elements of mechanism of carrying out of rummage (revision) of goods, vehicles of commercial purpose on the basis of by-laws are a violation of the rule of law. A two-step approach to reform is proposed for rummage (revision) of goods, vehicles of commercial purpose on the basis of written authorization of law enforcement agencies. On the first step is proposed establishing of interaction between law enforcement and customs authorities with the help of information and telecommunication technologies, on the second – unification of customs legislation by amending the Customs Code of Ukraine in terms of excluding the possibility of customs inspection (reinspection) of goods, commercial vehicles on the basis of a law enforcement order with the simultaneous implementation of these actions within the criminal procedure legislation.