К вопросу природы сущности таможенного контроля в Республике Беларусь

Abstract

The article aims to define the concept of customs control and its legal essence in the Republic of Belarus, customs control is an integral part of state control. Customs control as a part of customs reveals itself in all its components: at the formation of customs policy, moving across the customs border of goods and vehicles, levying and payment of customs duties, etc. Transported goods and vehicles must be declared and are subjects to customs control in accordance with the terms and conditions determined by the customs procedures. Legality of customs control is conditioned by both the need to protect the national interests, and inadmissibility of infringe the rights of participants in foreign economic activities.