The purpose of the work is to determine the relationship between the categories of control and supervision in the field of customs affairs, to propose options for the administrative and legal justification of customs supervision.The research methodology includes such methods as the method of comparative analysis, the formal legal method, methods of classification and systematization.The results of the study are provisions that justify the possibility of distinguishing administrative supervision in the field of customs affairs - customs supervision - in the control and supervisory activities of customs bodies. Based on an analysis of the current regulatory framework and scientific positions, the place of customs supervision in the overall structure of control and supervision in the field of customs is proposed.As conclusions, the author established the fact of a normative and doctrinal distinction between control and supervision in the field of customs. At the same time, the inconsistency of the legislator and pluralism in justifying the criteria for delimiting control and supervisory activities in administrative law does not allow us to unambiguously classify certain areas of activity of customs authorities as control or supervision. It is proposed to supplement the criteria for distinguishing control and supervision existing in administrative-legal science with time criteria (speed for control and duration for supervision). Within the framework of the theoretical and legal justification of control and supervision in the field of customs, activities in the field of customs can be presented as an object of customs supervision, and the supervision itself is differentiated into current and subsequent customs supervision.
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