Abstract: The article is devoted to the urgent issues of the subject of proving and the use of evidence in cases of administrative offences in the sphere of customs in terms of creation and functioning of the Customs Union. The author reveals the legal framework of implementation of evidence in administrative and jurisdictional proceedings of Customs authorities, as well as the procedural order of their establishing; on this basis the author defines the ways to improve their application. The author concludes that crime prevention is largely predetermined by a clear understanding of its subject. The methodology of the research is based on the modern achievements of epistemology. The study uses the general philosophical and theoretical methods (dialectics, the system method, analysis, synthesis, analogy, deduction, observation, modeling), the traditional legal methods, the methods used in empirical sociological research The article concludes that the successful solution of the problems of the proceedings on administrative offences in the sphere of customs depends on several factors, such as the timely, complete and objective clarification of the circumstances of each case, its resolution in accordance with law, enforcement of the judgment, as well as identification of the causes and the conditions leading to administrative offences.

Abstract: The article focuses on the legal and organizational problems of administrative offences qualification. The author carries out the theoretical and legal analysis of the problems of qualification of administrative offences consisting in the evasion from the declaration or a false declaration of goods. The author studies the legal grounds and the composition of these offences, their main types and the peculiarities of qualification by the officials of the customs bodies, the order of procedural registration and the ways of enhancement of law-enforcement practice in this sphere. The methodology of the research is based on the recent achievements of epistemology. The author uses the general philosophical and theoretical methods (dialectics, the systems method, analysis, synthesis, analogy, deduction, observation, modeling), the traditional legal methods (formal logical) and the methods used in special sociological researches (the statistical methods, expert assessments, etc.). The author concludes that at present in order to provide law and order in the sphere of customs it is necessary to enhance the procedural forms of administrative-legal sanctions imposition for the violation of the legislation on administrative offences. The main contribution of the author is the declaration of the need to develop administrative responsibility in the customs sphere. The novelty of the research lies in the proposals about the enhancement of qualification of administrative offences in this sphere.