Legal basis of prosecutor''s supervision for the execution of customs legislation
Goal. The aim of the work is to study the legal basis for prosecutorial supervision over the implementation of customs legislation, as well as to identify ways to solve problems that arise at the present stage in connection with changes in legislation in this area of legal relations. Methodology. The work uses general methods of legal science, formal legal and comparative legal, as well as a method of analyzing documents and official materials. Results. In the present work, it is shown that, in modern conditions, the legal basis for customs activities includes, in addition to the Constitution of the Russian Federation, the Federal Laws of the Russian Federation and the laws of the Russian Federation, the Customs Code of the Customs Union, international treaties of the Customs Union member states regulating relations in the customs sphere, as well as the decisions of the Customs Commission union. To improve the prosecutor's supervision over the implementation of customs legislation, an integrated approach must be implemented. The conclusion. Effectiveness and proper level of efficiency of the prosecutor's supervision in this direction can be ensured only if the object and limits of supervision, the range of normative legal acts, which the subjects of customs legal relations should fulfill, are assessed by the prosecutor in the exercise of their powers in the territory of the Russian Federation.