ПРОВЕДЕННЯ ТОВАРОЗНАВЧИХ ЕКСПЕРТИЗ ІЗ ВИЗНАЧЕННЯ КОДІВ ТОВАРУ ЗГІДНО З УКТ ЗЕД ДЕРЖАВНИМИ АБО ГРОМАДСЬКИМИ ІНСТИТУЦІЯМИ

Abstract

ds UCG FEA code by state or public institutions and the development of relevant suggestions. Methodology. The methodological basis of the research is made up of general scientific and special methods of scientific-and-legal cognition, including methods of empirical research, namely, comparative, systemic, generalization; comparative-legal and interpretation of legal norms, the application of which is conditioned by the purpose and task of the research. Scientific novelty. Hereby justified the necessity of establishment of a unified approach to understanding the legality of involvement of state or public institutions to determine the UCG FEA code by the central executive body of Ukraine and agreeing on the legal position of the courts on conducting expertise to identify the UCG FEA codes, which is that this competence is the exclusive prerogative of the customs authorities. Conclusions. The reasons were given that the proper legislative regulation of the expert activities of state or public institutions, including state judicial expert institutions, on the classification of goods in accordance with the UCG FEA will allow to create the necessary conditions for a qualified and objective expertise, in particular, it will satisfy the needs of customs and tax authorities experts during revealing of offenses and arising of controversial issues, as well as ensure the observance of the principle of adversarialness of the parties and the formation of a reliable evidence base in the processes on violation of customs and tax legislation. The main directions of improving the legal regulation of conducting expertise to identify the goods UCG FEA codes are proposed. At the same time, it was stated that the expertise of the classification of goods in accordance with the UCG FEA, regardless of the purpose of the code identification, is only a mean of clarifying the characteristics that are decisive for determining the code of goods, and, its task is not to replace law enforcement (making a decision on identification of the goods UCG FEA code); it is noted that the defining characteristics of the goods are not of legal nature and require special knowledge, and therefore can be clarified with the help of the appropriate expertise – merchandising, transport-and-merchandising research; a circle of subjects was outlined that can carry out expert activities on the classification of the goods UCG FEA code, namely, state or public institutions, including state forensic institutions; the main priorities for further scientific and legislative processing were formed, in particular, regarding the definition of the functions of subjects that can carry out expert activities on the classification of the goods UCG FEA code, the determination of the main tasks of the expertise of the classification of the goods UCG FEA code, the development and implementation of an appropriate methodology that is uniform for all subjects of expert activity.