Mandatory requirements: concept, characteristics and specificity of use in customs control

Abstract

In the context of reforming the domestic system of state control (supervision), the issues of categorical support for control and supervisory activities are of particular importance. Updated legislation in this area requires theoretical and legal justification designed to systematize the use of traditional and new terms in legislation and doctrine. One of such concepts is the concept of mandatory requirements. Based on the analysis of the use of the concept of requirements (mandatory requirements) in customs regulation, a conclusion was made on the possibility of its use in the decentralized sphere of control and supervisory relations, taking into account the specifics of this sphere.