CLASSIFICATION OF CUSTOMS REGIMES IN LEGAL SCIENCE AND IN LEGISLATION

Problem setting. As you know, the classification is needed in the way of studying a variety of phenomena, distinctions, factors and so on. It helps to identify the essence of the phenomenon or problem. The variety of customs regimes classifications doesn't serve to the aim of forming the integrated classifications system. The latter one plays an important role in the logical structure of theoretical research of customs regimes. It should be added that the attempts of such researches, unfortunately, aren't quite successful. Analysis of resent researches and publications. The following scientists were engaged in researches of the specified issue: Demin Y.M., Eriashvili N.D., Krestyaninov O., Naumenko V.P., Shulga M.G. and others. But in this study, the classification of these regimes based on key criteria - the essence of customs regime. This is the constitutive reason in the issue of an integrated concept of customs regimes formation. Target of research. The aim of this article to study and to analyze the issues of single- and multi criterions of customs regimes classifications both in legal literature and national legislation and in Customs Codes of certain foreign states. To achieve the abovementioned aim, it is necessary to complete interrelated tasks: 1) to explore scientists-lawyers' approaches customs regimes conceptualization; 2) to analyze the current condition of legal regulation of customs regimes classification depends on various reasons and characteristics; 3) to clarify the meaning for the concept of "common customs regime - special customs regimes; 4) to suggest the author's classification of customs regimes depending on theirs essence. Article's main body. The article is devoted to the issue of theoretical understanding, and legal regulation of customs regimes classification based on various reasons and characteristics. The author clarify the meaning of the concepts of "common customs regime - special customs regimes" for the classification. The author proposes to divide existing in the Customs Code of Ukraine customs regimes depending on theirs essence into five groups. As a result of the comparative analysis of certain states' codified acts, the author revealed differences in classifications of customs regimes, and in the criteria for its implementation. Conclusions and prospects for the development. In order to define the most optimal classification depending on the essence of customs regimes, we propose to divide all customs regimes into several groups depending on the conditions of the customs legislation, regulations, restrictions, prohibitions and requirements stated in these regimes for the goods and commercial vehicles. Prospectively it's important to give scientific credence to coherent classification system of customs regimes based on different criteria.