Actual questions of normative regulating subjects of proceeding in the acts about infringement of the custom law are revealed, concept and circle of subjects of this proceeding are determined, disadvantages of normative securing law status of this subjects are accented in the article and changes to appropriate paragraphs of Custom codex of Ukraine are offered. Proceeding in the acts about infringement of the custom law consists of the independent stages, in each of those different persons take part in the proceeding, they are the subjects of proceeding provided with appropriate proxy, rights and duties, that characterize their law status. Accented that neither in the Custom codex nor in other lawmaking acts that regulate proceeding in acts about infringement of custom law, lawmaker use the term "subjects of proceeding", but characterize persons, that, properly speaking, are subjects of proceeding in the acts about infringement of the custom law, by term "persons that take part in proceeding about infringement of the custom law" (paragraph 497 of Custom codex of Ukraine) and refer to circle of such people only part of those, who really take part in it on different stages of proceeding. Summing up the opinions of various scientists, who investigate&d question of law status of subjects of proceeding in the acts about infringement of the custom law, offered to imply those subjects as persons, who take part in proceeding, are given by norms of custom and administrative law proxy, rights and duties& accordingly to their place and role in proceeding and realize them on concrete stages of proceeding. New appellation to paragraph 497 of Custom codex is offered - "Subjects of proceeding in acts about infringement of custom law" and changes to its m&eaning for exact determination for circles of such subjects. To improve law status of persons, who are called to account for infringement of custom law, offered to make changes in paragraph 498 of the Custom code.
У статті визначено поняття і види с&уб"єктів провадження у справах про порушення митних правил, досліджено і розкрито недоліки нормативного регулювання їх правового статусу та запропоновано зміни до чинного законодавства.
В статье определено понятие и виды субъектов производства по де&лам о нарушении таможенных правил, исследовано и раскрыто недостатки нормативного регулирования их правового статуса и предложены изменения к действующему законодательству.
