Agamagomedova S.A. The problems of appeal against decisions, actions (inactions) of customs authorities

Abstract: The research subject is the procedure and the problems of appeal against decisions, actions (inactions) of customs authorities of the Russian Federation. Based on the current legislation, the author outlines the following aspects of the institution of appeal in the customs practice: correlation between the departmental and judicial procedure of appeal; the advantages of the departmental procedure of appeal; persons authorized with the right to appeal against decisions, actions (inactions) of customs authorities; the compulsory requirements to the appeal; the problems of appeal and the simplified procedure of appeal. The author applies the method of analysis of statutory instruments and scientific literature, the comparative-legal methods and the method of generalization of data. The author comes to the following conclusions: the procedure of appeal against decisions, actions (inactions) of customs authorities or their officials can be implemented according to the administrative and (or) judicial procedure. Administrative (departmental) procedure has certain advantages and is actively used by the participants of foreign economic activities and other interested parties. The author outlines the directions of appeal and the problems of law enforcement practice. 

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