Правовий статус митного брокера (адміністративно-правовий та господарсько-правовий аспекти)
Administrative Legal and Economic and Legal Status of Customs Broker (Theoretical and Legal Analysis)

Summary/Abstract: In the article the author analyzes the legal status of the customs broker as a subject of administrative-legal and economic-legal relations. The author establishes that the customs broker enters into administrative and legal relations with the State Customs Service of Ukraine, the State Tax Service of Ukraine, the State Treasury Service of Ukraine and other public authorities. Based on a comprehensive analysis, the imperfection of the concept of “customs broker” was established, which is enshrined in Article 416 of the Customs Code of Ukraine, as this concept does not take into account that currently customs brokerage services are provided by a natural person-entrepreneur. object of both economic and legal and administrative and legal relations. It is established that in most countries a customs broker is always a natural person with whom the subject of foreign economic activity or his representative, who agrees on all essential terms of the contract for the provision of customs brokerage services, such person is liable for any breach of contract. The article proposes the author’s definition of “customs broker”, which is an enterprise or individual entrepreneur registered in the register of customs brokers, received a certificate of customs broker, provides services for declaring goods, commercial vehicles moving across the customs border of Ukraine, who conducts customs brokerage activities in any customs authority of Ukraine and is responsible for its activities before the customs authorities and individuals or legal entities whose interests it represents in the customs authorities. The author proposes to enshrine this concept in the Customs Code of Ukraine. Features of administrative and economic-legal responsibility of the customs broker are established. In particular, it was found that the main sanctions for administrative offenses are provided by the Customs Code of Ukraine, but some sanctions are established by the Code of Ukraine on Administrative Offenses. When bringing to administrative responsibility, there are often problems in determining the subjective side of the offense, as evidenced by examples of case law. Within the framework of economic and legal liability, all types of economic sanctions can be applied to the customs broker: compensation of losses; penalties; operational and economic sanctions.

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