Organizional structure transformation customs system Ukrainian SSR in 1923–1924

This paper highlights the features of the structural transformation of the customs system in the Soviet Ukraine in 1923-1924 years, since the creation of the Soviet Union to the approval of the Customs Statute of the USSR. It was found that at the time of the creation of the USSR customs bodies of Ukraine united in Ukrainian customs district, whose management has been a structural subdivision of the Commissioner's Commissariat of Foreign Trade of the RSFSR under the Government USSR. In early 1923 UMO rule management activities 45 customs offices of Ukraine, who were divided into three categories customs and customs posts. There were two internal customs – Kyiv and Kharkiv. As an intermediary link between the management of UMO and grassroots institutions acted Kyiv and Odesa regional customs inspectors. It was established that under the Union agreement in 1922, in 1923 Moscow has taken several measures in order to establish greater control over the customs bodies of Ukraine. UMO guide was designed to be primarily an all-Union, and not the internal Ukrainian legislation. Finally UMO was altogether abolished and its functions transferred to the Department under the Government Commissioner's Commissariat of Foreign Trade under the Government USSR. Centralizing processes in the Soviet system of customs law fixed the first Constitution of the USSR and the Customs charter adopted in 1924.