FORMS OF CUSTOMS LAW OF THE EUROPEAN UNION

Abstract

In The article has been classified the forms of external expression of the current customs law of the European Union. It is considered that among all existing forms of customs law of the European Union, the primary place belongs to its founding agreements, in particular the Treaty on European Union and the Treaty on the Functioning of the European Union. At the same time, in the day-to-day legal regulation of customs relations within the customs territory of the European Union, the main place belongs to the legislative acts adopted by the institutions of the European Union. In view of the above, we have paid close attention to the provisions of: the current Customs Code of the European Union, approved by Regulation № 952/2013 of the European Parliament and the Council of the European Union of 9 October 2013 establishing the Customs Code of the European Union; The Common Customs Tariff, applied in accordance with the Regulation of the Council of the European Economic Community № 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff; Regulation (EC) № 1186/2009 of the Council of the European Union of 16 November 2009 establishing a Community system of reliefs from customs duty. International agreements of the European Union, containing provisions in the field of customs law, have been classified into the following types: agreements between member states of the European Union; multilateral international agreements to which the European Union and its Member States are parties; agreements of the European Union and its Member States with third countries or international organizations. We have analyzed the articles of the Association Agreement between Ukraine, on the one hand, and the EU, the European Atomic Energy Community and their Member States, on the other hand, on the regulation of relations in the field of customs regulation. Have been determined the role of the national customs law of the member states of the European Union and judicial practice in the formation, operation and development of the customs law of the European Union.