Эволюция трактовки термина "таможенная политика" в законодательстве Республики Беларусь

Abstract

Customs policy and customs affairs in general are basic features of a state's sovereignty. Legislative and executive powers pay special attention to this during elaboration of international legal position and solution of internal problems of the state. On consideration of the interpretation and use of the "customs policy" t e rm in the normative acts of Belarus, Russia, Ukraine, the CIS and EU adopted in the last decade, the author draws conclusion about the evolution of its interpretation by legislators. The author reviews the opinions of academics and practitioners on the content of the "customs policy" term and the application of customs policy instruments in the customs regulations sphere. The author believes that it is advisable to take into account national and international experience at the interpretation of the "customs policy" t e rm during the preparation of the n ew monitoring of the Belarusian customs code, which would contribute to its practical orientation.