CURRENT STATUS OF CUSTOMS LAW UKRAINE

Problem setting. Customs legislation of Ukraine, that conform to The European norms and standards became the basis to the Ukrainian customs legislation recently. This process doesn’t complete yet and characterized with transient features and distinction what lead to the additional difficulties in the legislation analysis. The problem is particularly complex because of the considerable dynamism of some parts of customs and its regulation, what may create the impression of its uncontrollability and subordination to immediate interests and needs. Analysis of recent researches and publications. Customs legislation of Ukraine has been researching by E. V. Dodin, S. V. Kivalov, V. Y. Nastyuk, V. V. Prokopenko, M. G. Shulga, D. V. Pryimachenko, A. V. Mazur, O. V. Constantiy, B. A. Kormich and others key scientists. The recent researches of customs legislation of Ukraine becomes relevant by several reasons: the raid changes of the recent years in the field of customs regulation due to the adoption of the new Customs Code of Ukraine, changes in the subjective matter of bodies that regulate customs. Target of research. The purpose of this research is to study the customs legislation of Ukraine at the present stage of its development. To achieve this goal it is necessary to solve interrelated issues: 1) to determine the regulations that forms the structure of modern customs legislation; 2) to determine the hierarchy of these acts by their legal force; 3) to identify subjects that are authorized to adopt the regulations in the customs law field. Article’s main body. The article states that the system of customs legislation involved regulations of various levels, it means that the customs legislation has the hierarchical consistency. The author studied hierarchy of customs regulations for theirs legal force and the range of subjects that are authorized to adopt the regulations in the customs law field. Also here is the classification of customs regulations that make possible to determine the place and value of each element of regulatory framework of customs in Ukraine. This is particularly important in terms of customs regulation by legal acts of liquidated state authorities. Conclusions and prospects for the development. Here is the classification of customs regulations that is the basis for further systematization of these regulations. The development of customs in Ukraine is directly connected with the adoption of improved regulatory acts. In turn, the further development of the customs legislation is one of the main priorities of the public authorities, it affects not only on the economic security of the state, but also on its authority in the world. So, researches that will help to find a new methodological and theoretical approaches to improve the national customs legislation become very prospectively.