Customs Codes. On the conflict between customs legislation the USSR and of the Ukrainian SSR
The author draws attention to the fact that the Law of the Ukrainian SSR “On foreign economic activity” was passed after the adoption of the USSR Customs Code. He points to the operation of legislative acts of the USSR and Union Republics. The article provides the list of actions to be executed by the USSR Government prior to the entry into force of the USSR Customs Code and shows the need for bringing the legislation of the Union Republics in line with the USSR Customs Code by the Supreme Soviet. The author the general characteristic of the USSR Customs Code, characterizes Art. 13 of the Law of the Ukrainian SSR which determines the principles of customs regulation when foreign economic activity is implemented. The characteristic is given for the Customs Code of Ukraine. The customs tariffs of the USSR and Ukraine are considered and compared.