Nyzhnykova, Viktoriia V.Нижникова, Вікторія ВіталіївнаНижникова, Виктория Витальевна2019-11-082019-11-082019Social and legal aspects of the development of civil society institutions: collective monograph. Part II. Warsaw: BMT Erida Sp.z o.o., 2019.https://dspace.onu.edu.ua/handle/123456789/25903In the present study, the elaboration of the place and role of proceedings in violation of customs rules proceeding in the structure of the administrative process has been further developed taking into account the latest scientific researches.The feachers characteristic of the proceedings in violation of customs rules has been improved. The legal nature of the compromise in violation of customs rules as a novel of sectoral legislation has been examined and the state of its implementation in practice on the basis of the analysis of statistical data on the activities of customs authorities has been determined. Attention has been drawn to problematic issues when deciding to conduct an additional audit based on the results of consideration of cases of this category on the merits. Proposals on reforming the customs legislation governing the implementation of proceedings in violation of customs rules have been formulated, in order to eliminate the shortcomings and gaps, which will enhance the protection of the rights and freedoms of citizens and economic interests of the state protected by law.enproceedingsviolationUkraineArticle