Multilateral international treaties of Ukraine in ukrainian customs legislation: ignorance, misunderstanding or state policy?

Abstract

Ukraine is a contracting party to many multilateral international treaties on customs matters. However, in accordance with the provisions of the Customs Code of Ukraine, only those international treaties of Ukraine ratified by the Verkhovna Rada of Ukraine are recognised as part of the legislation of Ukraine on customs matters. As regards multilateral international treaties of Ukraine ratified by the President of Ukraine, their affiliation with the customs legislation of Ukraine is recognised on the basis of the practice of the judicial authorities of Ukraine. The article proves that regardless of which governmental authority of Ukraine gave its consent to the binding nature of a multilateral international customs treaty for our country, no consistent approach has been developed by theorists and practitioners to understand their essence and purpose, and to determine their place in the customs legislation of Ukraine. The translations of the texts of such international treaties posted in the database of the official web portal of the Verkhovna Rada of Ukraine «Legislation of Ukraine» are usually not official and do not correspond to the versions of their originals in the official languages posted on the websites of the depositories of such international treaties. Conclusions. Examples of mistakes that occurred during Ukraine’s accession to various existing multilateral international customs treaties and shortcomings of their publication in the database of the web portal of the Parliament of Ukraine «Legislation of Ukraine» relate only to the international customs treaties of Ukraine considered in the article and may be expanded. With a view to eliminating the errors and shortcomings highlighted in the article and preventing their occurrence in the future, further research into the theoretical and applied aspects of Ukraine’s accession to the existing multilateral international customs treaties remains relevant both for the development of the sciences of national customs and international customs law and for the practical activities of the law enforcement authorities of Ukraine in the field of customs.