The expediency of presence of the law enforcement bodies in the areas of customs control

Abstract

Today’s complex conditions, caused by the development and growth of globalization processes, political and legal transformations, informatization and digitalization of many processes related to the transformation of economic systems, there is an urgent need for an adequate and prompt response of the state to the challenges of modernity. Taking into account the essential circumstance that today most of such challenges are converted into clear or, even worse, latent threats to the national economy, there is an objective need for the existence of an effective administrative and legal mechanism for the systematic provision of the economic security of the state. The article is devoted to the issues of highlighting the peculiarities of the organization of interaction between customs and law enforcement agencies in the process of customs control. It is emphasized that one of the main tasks assigned to customs authorities is, among other things, prevention and counteraction to smuggling, combating violations of customs rules throughout the customs territory of Ukraine. It is emphasized that the law enforcement agencies with which the customs authorities actively interact in the process of performing the tasks assigned to them by law include: the national police, the Security Service of Ukraine, the prosecutor’s office service and others. The main powers of law enforcement agencies enshrined in the Customs Code of Ukraine are systematized. The legal nature of the competence of law enforcement agencies in cooperation with customs authorities has been studied. The content of the concept of law enforcement agencies is investigated on the basis of scientific researches and normative legal acts. The main features of law enforcement agencies and their functions are highlighted. The main feature of the concept of law enforcement is its functional purpose – a certain area of activity, tasks, competence and possession of special powers to protect human rights and freedoms, as well as the interests of society and the state. There are also a number of characteristics, that are inherent in law enforcement.