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The textbook analyses the specifics of the application of the new Customs Code of Ukraine (the legal framework as of August 2014). The provisions of the Customs Code of Ukraine are combined with the analysis of the provisions previously contained in various laws and regulations that currently regulate customs in Ukraine. The textbook uses new, up-to-date scientific and professional literature, as well as regulatory legal acts of Ukraine that regulate and reveal the specifics of customs business.

The publication can be used as a manual for students, postgraduates and scientific and pedagogical staff of higher educational institutions in the study of the discipline "Customs Law of Ukraine".