Annotation

The paper analyzes the provisions of customs legislation governing the activities of customs representatives. The purpose of the study is to identify problems in administrative and legal regulation, including issues of joint liability and the legal status of customs representatives during post-release customs control, as well as to develop proposals for their resolution. The methodological framework of the study includes formal legal, system-structural, and dialectical methods. The study reveals the heterogeneity of judicial practice in determining the limits of the customs representative’s due diligence. The necessity of clarifying the conditions for exemption from joint liability and establishing procedural rights of customs representatives during customs audits is substantiated. The scientific and practical significance lies in the possibility of applying the findings to improve customs legislation.