Короткий опис (реферат):
Purpose of the article. International cooperation in customs affairs is one of the highest priority areas
of international cooperation between states. With its help, states are trying to strengthen both individual
efforts in the areas of customs that are relevant to them, and to achieve the necessary results in overcoming
problems of a regional and universal nature. The purpose of the article is to reveal the foundations
of international cooperation of the Republic of Azerbaijan on customs issues. Achievement of the intended goal
necessitates the solution of the following tasks: to analyze the normative-legal and organizational foundations
of international cooperation on the issues of customs affairs of the Republic of Azerbaijan; to characterize the
principles of international cooperation on customs issues of the Republic of Azerbaijan and Ukraine.
Methods. Achievement of the research goal necessitated the use of various methods of scientific knowledge,
including: dialectical method, historical and legal method, comparative method, systemic-structural method,
hermeneutic method, method of analysis; method of synthesis; the method of generalization; prediction
method and the like.
Results. The normative and legal foundations of international cooperation on the customs affairs
of the Republic of Azerbaijan are the normative legal acts of its legislation, in particular the Customs
Code, as well as numerous multilateral and bilateral international customs treaties. Direct implementation
of international cooperation on customs issues is ensured by the State Customs Committee of the Republic
of Azerbaijan and the Department of International Cooperation acting in its structure. Other government
bodies of the Republic of Azerbaijan are also actively involved in this activity. International cooperation
on customs issues between the Republic of Azerbaijan and Ukraine has a long history and is carried out
at several levels. At the universal and regional levels, it manifests itself in interaction within the framework
of the activities of the WCO, the Organization for Democracy and Economic Development – GUAM, during the
work of multilateral international conferences, as well as within the framework of multilateral international
customs treaties. At the particular level – within the framework of bilateral international customs agreements
and direct operational interaction.
Conclusions. The research, highlighted in the article, is only the first step towards a systematic study
of the relations of international cooperation on the issues of customs in the Republic of Azerbaijan. Therefore,
further research of the theoretical and applied aspects of international cooperation on the customs affairs
of the Republic of Azerbaijan, in particular with Ukraine, is of great importance both for the development
of the sciences of national customs and international customs law, and for the practical activities of both
states in the international arena.