Pakharukov A.A., Grigorieva I.V. Poryadok obzhalovaniya resheniy, deystviy (bezdeystviya) dolzhnostnykh lits tamozhennykh organov [Procedure for Appealing Decisions, Actions (Inaction) of Officers of Customs Bodies]. Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2021, No. 2. Access mode: https://mnv.irgups.ru/toma/212-2021, free. Title from the screen. Languages: Russian, English [appeal date: 12.06.2021].
Abstract. The issues of appeal against decisions, actions (inaction) of customs authorities and their officials were considered. The procedure for appeal stipulated by the current legislation is analyzed - judicial and administrative. The article provides a statistical analysis of the application of the administrative and judicial procedure for appealing decisions, actions (inaction) of officials of customs authorities. Problems associated with the use of different procedures for appealing decisions, actions (inaction) of customs authorities and their officials are identified.
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