Podlesnykh, T.N. Customs and tariffs regulation at the stage of regulating social relations

Abstract: The author offers to view customs and tariffs regulation as a combination of measures, which are meant to normatively regulate social relations, which form due to application of customs fees to goods, which are being taken over the border. Accordingly to these measures, there’s a set of legal means, which are norms of law, enshrined in normative legal acts, as issued by competent bodies. Such an approach allows to see three levels in such regulation, that is national, international (conventional and institutional) and supranational institutions (integrated organizations)

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