THE EU SYSTEM OF CUSTOMS LAW SOURCES AT THE PRESENT STAGE

Abstract

The article discusses the evolution of the sources of the customs law of the European Union, much attention is paid to the background and reasons of the reform of EU customs legislation, in particular in view of the adoption of the Lisbon Treaty of 2007 and the Customs Code of the Union. We consider the rules of primary EU law, have the greatest significance in the sphere of customs regulation. Also, an analysis of the role of secondary law in the system of sources of EU customs law. Particular attention is paid to the role and development of codified acts in EU customs law, either directly of the Customs Code, and the regulations adopted in its development. Detailed study of the phenomenon of non-entry into force have already adopted the modernized Community Customs Code. The features and the role of acts of "soft law", international treaties in the field of customs. The paper paid attention to the place of judicial precedent in the customs law of the European Union.