Legal Support for Customs and Forensic Examinations (Expert Studies) in Foreign Economic Activities and Customs Formalities under EU and Ukraine’s Customs Legislation
Keywords:
customs examinations (study); forensic examination (expert study); product samples; customs control; customs procedures; customs formalities; customs legislation; foreign economic activities; foreign economic operations; European integration.
Abstract
Annotation: The primary concerns of this study are to evaluate the adequacy of legal support for customs and forensic examinations (expert studies) under EU and Ukraine’s Customs Legislation, and to analyze legal relations in the context of foreign economic activities and customs affairs. Therefore, authorized forensic subjects have to conduct customs and forensic examinations of goods and perform customs formalities to support forensic expert activities. In pursuit of this goal, the author employed a range of general scientific and special legal methods. An analysis of principles governing the legal regulation of customs and forensic examinations (expert studies) and standards for their implementation, as outlined in EU and Ukrainian legislation, was conducted. In this paper, the researcher underscored the extent to which legal relations evolve in the context of foreign economic operations. Classification thereof was developed on the basis of several criteria. The study defines the “customs examination” concept and the range of subjects authorized to conduct this study, as well as the scope within which expert activity subjects operate under EU and Ukraine’s Customs Legislation. As set forth in Ukrainian legislation, customs examinations involve customs operations with goods that are carried out for customs purposes and within the scope of customs procedures. Legal relations in the field of foreign economic activities and customs affairs are closely intertwined with forensic analyses (expert studies) conducted by forensic experts. A comparative analysis was carried out to examine the status of experts affiliated with the State Customs Service and the Ministry of Justice of Ukraine. Legal safeguards for the independence and accuracy of expert opinions were considered. It was emphasized that forensic and customs experts must adhere to corresponding international standards when carrying out expert activities, thereby facilitating the integration into specialized European and international expert networks.
References
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Mytna laboratoriia otrymala atestat pro akredytatsiiu u Natsionalnomu ahentstvi akredytatsii Ukrainy [The Customs Laboratory Successfully Secured Official Accreditation from the National Accreditation Agency of Ukraine] (2021) / Derzhavna mytna sluzhba Ukrainy : ofits. sait. 07.07.2021. URL: https://customs.gov.ua/news/zagalne-20/post/mitna-laboratoriia-otrimala-atestat-pro-akreditatsiiu-u-natsionalnomu-agentstvi-akreditatsiyi-ukrayini-573 [in Ukrainian].
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Punda, O. O., Kostyrin, P. I. (2019). Udoskonalennia normatyvno-pravovoho zabezpechennia provedennia podatkovykh ta mytnykh ekspertyz v Ukraini [Improving of legislative provisions on implementing of tax and customs expertise in Ukraine]. Yurydychnyi naukovyi elektronnyi zhurnal. № 5. DOI: 10.32782/2524-0374/2019-5/49 [in Ukrainian].
Punda, O., Arziantseva, D. (2019). Development of the System of Customs Examinations in Ukraine in the Context of Compliance with the Requirements of the European Union. University Scientific Notes. T. 18. No. 4 (72). DOI: 10.37491/UNZ.72.11.
Simakova-Yefremian, E. (2019). About the Need for Improvement of Legislation Regarding Implementation of Forensic Science Activities in Ukraine. Theory and Practice of Forensic Science and Criminalistics. Is. 1 (19). DOI: 10.32353/khrife.1.2019.09.
Yatsenko, I. I. (2020). Zavdannia ta pryntsypy mizhnarodnoho spivrobitnytstva v haluzi sudovoi ekspertyzy (ohliadova stattia) [Tasks and Principles of International Cooperation in the Field of Forensic Examination (Review Article)]. Visnyk Kharkivskoho natsionalnoho universytetu vnutrishnikh sprav. № 3 (90). DOI: 10.32631/v.2020.3.20 [in Ukrainian].
Brachuk, A. O. (2015). Mytni ekspertyzy: poniattia, kharakterystyka ta vydy [Customs Examinations: Concepts, Characteristizations and Types]. Mytna sprava. № 3 (99) [in Ukrainian].
Brachuk, A. O. (2017). Osoblyvosti zabezpechennia mytnoi bezpeky ta mytnykh interesiv v umovakh sproshchennia mytnykh protsedur [Features of Ensuring the Customs Security and Customs Interests in Terms of Simplification of Customs Procedures]. Lex Portus. № 1 (3). URL: https://lexportus.net.ua/vipusk-1-2017/brachuk.pdf [in Ukrainian].
Gordhan, P. (2007). Customs in the 21st century. World Customs Journal. Vol. 1. Nо. 1. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/key-issues/customs-in-the-21st-century/customs_in_the_21st_century.pdf.
Kachalova, T. Ye. (2020). Pravovi osnovy mizhnarodnoho spivrobitnytstva MVS ta ENFSI [Legal basis of international cooperation between the МІА and ENFSI]. Molodyi vchenyi. Yurydychni nauky. № 11 (87). DOI: 10.32839/2304-5809/2020-11-87-65 [in Ukrainian].
Karpenko, H. L. (2007). Ekspertyza v mytnii spravi: orhanizatsiino-pravovyi aspekt [Expertise in Customs Practice: Organizational and Legal Aspect] : avtoref. dys. … kand. yuryd. nauk. Odesa. URL: https://dspace.onua.edu.ua/server/api/core/bitstreams/686a82cc-d8fc-4fe0-87b9-4290c20824f3/content [in Ukrainian].
Karpenko, H. L. (2017). Orhanizatsiino-pravovyi mekhanizm mytnykh ekspertyz [The Organizational and Legal Mechanism of Customs Expert Researches]. Lex Portus. № 6 (8). URL: https://dspace.onua.edu.ua/server/api/core/bitstreams/83085b3d-fedf-4cd6-9f91-87731836f659/content [in Ukrainian].
Khosha, V. V., Manulenko, O. V. (2009). Perspektyvy rozvytku sudovo-ekspertnykh ustanov Ministerstva yustytsii Ukrainy v aspekti vstupu do yevropeiskoi systemy ENFSI [Development Prospects for Forensic Science Institutions of the Ministry of Justice of Ukraine in the Context of Joining the ENFSI Network]. Teoriia ta praktyka sudovoi ekspertyzy i kryminalistyky. Vyp. 9 [in Ukrainian].
Kipouras, Р., Ovsiannykova, I. (2021). Forensic science activity in globalization context. Theory and Practice of Forensic Science and Criminalistics. Is. 3 (25). DOI: 10.32353/khrife.3.2021.12.
Kliuiev, O. (2022). International Scientific Standards in Forensic Science Field of Ukraine. Theory and Practice of Forensic Science and Criminalistics. Is. 3 (28). DOI: 10.32353/khrife.3.2022.01.
Korostashova, I. M. (2022). Osoblyvosti sudovoi ekspertyzy (ekspertnykh doslidzhen) u sferi intelektualnoi vlasnosti, pov’iazanykh z umovamy nadannia pravovoi okhorony promyslovym zrazkam, vyznachennia kryteriiv yikh okhoronozdatnosti ta obsiahu vykorystannia [Features of the forensic examination (of expert research) in the field of intellectual property are related to the terms of provision of legal protection of industrial designs, defining the criteria for their protection ability and volume of use]. Kryminalistyka і sudova ekspertyza. Vyp. 67. DOI: 10.33994/kndise.2022.67.65 [in Ukrainian].
Korostashova, I. M. (2023). Implementatsiia norm mytnoho zakonodavstva YeS v protsesi yevrointehratsii Ukrainy: dosvid YeS ta osoblyvosti mytnykh protsedur ta mytnykh formalnostei, spriamovanykh na zakhyst prav intelektualnoi vlasnosti u mizhnarodnii torhivli [Implementation of norms of EU customs legislation in the European іntegration process of Ukraine: EU experience and features customs procedures and customs formalities for the protection of intellectual property rights in international trade] / V. Borsa, V. Zaiats, S. Kapitanets, et al. Development of Ukraine’s customs policy in the context of european integration : Scientific monograph. Riga. DOI: 10.30525/978-9934-26-278-4-5 [in Ukrainian].
Korostashova, I. M. (2024). Pravove zabezpechennia u mytnomu zakonodavstvi Ukrainy provedennia sudovykh ekspertyz / ekspertnykh doslidzhen u sferi zovnishnoekonomichnoi diialnosti: pytannia zastosuvannia mytnykh formalnostei ta protsedur iz zakhystu prav intelektualnoi vlasnosti y prytiahnennia do administratyvnoi vidpovidalnosti za porushennia mytnykh pravyl [Legal Support for Ukraine’s Customs Legislation: On Forensic Examinations and Expert Studies in Foreign Economic Activities: Issues in the Application of Customs Formalities, Intellectual Property Rights Enforcement, and Administrative Liability for Customs Breaches]. Sudovo-ekspertna diialnist: zberezhennia naukovoho ta kadrovoho potentsialu v umovakh voiennoho stanu : mat-ly IV Vseukr. forumu sud. ekspert. (Lviv, 07.06.2024). Odesa. URL: https://ndekc.lviv.ua/pdf/law.pdf [in Ukrainian].
Korostashova, I. M. (2025). Pravovi zasady ekspertyzy tovariv u sferi zovnishnoekonomichnoi diialnosti ta mytnoi spravy za mytnym zakonodavstvom Yevropeiskoho Soiuzu [Legal Framework Governing Commodity Examination in Foreign Economic Activities and Customs Affairs under European Union Customs Legislation]. Sudova ekspertyza: perspektyvy rozvytku ta okremi vektory zmin : mat-ly V Vseukr. forumu sud. ekspert. (Lviv, 06.06.2025). Odesa. URL: https://ndekc.lviv.ua/pdf/09072025.pdf [in Ukrainian].
Lopata, O. A. (2017). Mizhnarodne spivrobitnytstvo ekspertnoi sluzhby MVS Ukrainy [International cooperation of the Expert Service of the Ministry of Internal Affairs of Ukraine] : avtoref. dys. … kand. yuryd. nauk. Kyiv. URL: https://elar.navs.edu.ua/server/api/core/bitstreams/200b763a-9317-4e30-b4c8-56bae4fbe280/content [in Ukrainian].
Lopata, O. A. (2017). Yevropeiska merezha sudovo-ekspertnykh ustanov (ENFSI): perspektyvnyi napriam vzaiemodii [The European Network of Forensic Expert Institutions (ENFSI): A Promising Avenue for Cooperation]. Aktualni problemy kryminalnoho prava, protsesu, kryminalistyky ta operatyvno-rozshukovoi diialnosti : tezy Vseukr. nauk.-prakt. konf. (Khmelnytskyi, 03.03.2017). Khmelnytskyi. URI: https://dspace.nadpsu.edu.ua/handle/123456789/1110 [in Ukrainian].
Matvieievskyi, O. V., Babin, B. V. (2018). Mizhnarodno-pravovi standarty sudovoi ekspertyzy ta yikh natsionalna realizatsiia [International legal standards for the forensic examination and their national realisation]. Prykarpatskyi yurydychnyi visnyk. Vyp. 1 (22). T. 4. URL: http://pjv.nuoua.od.ua/v1-4_2018/16.pdf [in Ukrainian].
Mytna laboratoriia otrymala atestat pro akredytatsiiu u Natsionalnomu ahentstvi akredytatsii Ukrainy [The Customs Laboratory Successfully Secured Official Accreditation from the National Accreditation Agency of Ukraine] (2021) / Derzhavna mytna sluzhba Ukrainy : ofits. sait. 07.07.2021. URL: https://customs.gov.ua/news/zagalne-20/post/mitna-laboratoriia-otrimala-atestat-pro-akreditatsiiu-u-natsionalnomu-agentstvi-akreditatsiyi-ukrayini-573 [in Ukrainian].
Perelik vyprobuvalnykh laboratorii, akredytovanykh na vidpovidnist vymoham DSTU EN ISO/IEC 17025:2019 (EN ISO/IEC 17025:2017) [List of testing laboratories that meet the requirements of DSTU EN ISO/IEC 17025:2019 (EN ISO/IEC 17025:2017)] (2023) / Natsionalne ahentstvo z akredytatsii Ukrainy : ofits. sait. 15.08.2023. URL: https://naau.org.ua/userfiles/files/17025-VL_15_08_2023.pdf [in Ukrainian].
Punda, O. O., Kostyrin, P. I. (2019). Udoskonalennia normatyvno-pravovoho zabezpechennia provedennia podatkovykh ta mytnykh ekspertyz v Ukraini [Improving of legislative provisions on implementing of tax and customs expertise in Ukraine]. Yurydychnyi naukovyi elektronnyi zhurnal. № 5. DOI: 10.32782/2524-0374/2019-5/49 [in Ukrainian].
Punda, O., Arziantseva, D. (2019). Development of the System of Customs Examinations in Ukraine in the Context of Compliance with the Requirements of the European Union. University Scientific Notes. T. 18. No. 4 (72). DOI: 10.37491/UNZ.72.11.
Simakova-Yefremian, E. (2019). About the Need for Improvement of Legislation Regarding Implementation of Forensic Science Activities in Ukraine. Theory and Practice of Forensic Science and Criminalistics. Is. 1 (19). DOI: 10.32353/khrife.1.2019.09.
Yatsenko, I. I. (2020). Zavdannia ta pryntsypy mizhnarodnoho spivrobitnytstva v haluzi sudovoi ekspertyzy (ohliadova stattia) [Tasks and Principles of International Cooperation in the Field of Forensic Examination (Review Article)]. Visnyk Kharkivskoho natsionalnoho universytetu vnutrishnikh sprav. № 3 (90). DOI: 10.32631/v.2020.3.20 [in Ukrainian].
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Published
2025-12-31
How to Cite
Korostashova, I. (2025). Legal Support for Customs and Forensic Examinations (Expert Studies) in Foreign Economic Activities and Customs Formalities under EU and Ukraine’s Customs Legislation. Theory and Practice of Forensic Science and Criminalistics, 41(4), 169-190. https://doi.org/10.32353/khrife.4.2025.10
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Articles
