Actual Problems of Appealing Decisions, Actions (Inaction) of Customs Authorities of the Russian Federation and Their Officials
The institute of appeal of decisions, actions (inaction) of customs authorities and their officials is considered. The analysis of the judicial and administrative appeal procedures provided for by the current legislation is carried out. The problems associated with the application of different procedures for appealing decisions, actions (inaction) of customs authorities and their officials are highlighted. The need to improve the regulatory framework and develop uniform approaches to the procedure for handling complaints by customs authorities is emphasized.