Genesis category «customs procedure» in legislative and scientific contexts
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2014, Vol 25, Issue
Abstract
The purpose of the article – the study of etymology categories of «procedure», «regime», «customs procedure», «customs regime» and identifying the relationship between them in both domestic and foreign laws. This paper analyzes the etymology of the categories of «procedure», «regime», «customs procedure» and «customs regime» and the relationship between them. The authors proposed two approaches to the interpretation of the category of «customs procedure»: legal and scientific. In the article the comparative characteristics of customs terms under domestic and international law. Proposed to amend the Customs Code of Ukraine to harmonize the category of «customs procedure» with international standards.
Authors and Affiliations
Ivan Berezhnyuk, Igor Nestoryshen, Olena Nelipovich
Keywords
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