Prus Liudmyla, PhD (Economics), Associate Professor, Head of Department of Researches of Customs Obligations off Scientific and Research Center of Customs Affair of RI of Fiscal Policy, University of State Fiscal Service of Ukraine,  Khmelnitsky, Ukraine

ORCID ID: 0000-0002-1871-6053
e-mail: luda_prus@ukr.net

Public Administration of Operations with Property Exempted for Circulating Legislation

Abstract. Introduction. This research was conducted to identify regulatory and legal acts covering property that becomes property of the state for customs violations.  The decisions of the CMU, orders of the Dejavo customs service of Ukraine, orders of the Ministry of Finance, etc. were studied.  In particular, an overabundance of normative and institutional regulation in this area was discovered, which greatly complicates the process of disposing of such property.

The purpose of this study was to systematize and analyze the domestic legal and regulatory framework on the procedure for recording, storing, valuing, and disposing of confiscated and other property transferred to the state.

Results. As a result of the elaboration of normative legal acts, national and customs legislation and organization at the level of authorized state bodies were discovered.

The article deals with legislation on the disposal of property seized for customs violations.  The basic regulatory legal act covering this is the Customs Code of Ukraine. We considered how to dispose of such property, such as realization, free transfer, return, destruction / utilization.  The classification of property, which passes to the state for customs violations, is determined on the basis of the transfer to the income of the state and the body that will dispose of the property.  This classification defines the property, which is administered by the customs and property, which are administered by the bodies of the state executive service.

It is determined that the SFS customs office disposes of that is not subject to return to the owner by a court decision and property that is accepted for storage, for which the owner did not apply. Property placed in the customs regime of refusal in favor of the state; property with a limited term of sequestration, seized or detained by customs SFS as subjects of violation of customs rules, including goods detained in cases of smuggling; property that was found (found) during customs control in the areas of customs control and whose owner is unknown, and the body of the state executive service is only property confiscated by court decision.

The regulation of transactions with property seized for customs violations at the state level and level of the State fiscal service of Ukraine is considered.  The systematization of normative legal acts regulating transactions with property seized for customs violations is carried out.

Conclusions. Based on the results of the analysis of the current customs legislation, one can conclude that a sufficient legal framework has been formed for the implementation of operations, but it needs to be updated and refined.  This study was conducted to examine transactions with property that goes into the state property for violation of customs legislation, but there are problems of institutional implementation and interaction between customs and bodies of the state executive service.

Keywords: decisions of the CM Ukraine; confiscated property; property; seizure for violation of customs legislation; methods of disposal of property.

References:

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