Abstract:
The aim of this article is to investigate customs service legal relations as an important element of
administrative-legal relations. The article examines the key aspects of customs service legal relations, their
role in ensuring the functioning of customs authorities, as well as the legal regime and legal obligations of
the parties involved in these legal relations.
The methodological basis of the research is a systematic and dialectical approach to the study of customs
service legal relations within the system of administrative law in Ukraine. In the process of addressing the
stated objectives, both general scientific and specialized methods of scientific cognition were employed,
including methods of scientific abstraction and generalization, analysis and synthesis, induction and
deduction, observation, comparison, and decomposition analysis to refine and deepen the categoricalconceptual apparatus of the service function.
Customs service legal relations constitute an essential component of administrative-legal relations, defining
the interaction between customs authorities and subjects of customs processes. They play a crucial role
in ensuring the effective operation of customs authorities, compliance with customs regulations, and the
regulation of the customs flow of goods.
This research enhances our understanding of the position and role of customs service legal relations
within the system of legal relations, particularly by categorizing customs service legal relations as a
distinct subgroup within customs legal relations.
