Направления совершенствования таможенного законодательства

Abstract

The object of research is the social relations arising in connection with the legal regulation of customs affairs. The subject of research is the norms of customs law. The aim of the research is to identify gaps in the legal regulation of customs affairs, taking into account the latest changes in customs legislation, and to develop proposals for improving the legal norms regulating customs affairs. It is necessary to eliminate the fragmentation of customs regulation, ensure uniform interpretation and application of customs law norms, and utilize digital and information technologies in the legal regulation of customs authorities' activities.