Annotation

The aim of this article is to analyze modern theoretical and methodological approaches to understanding the administrative jurisdiction of customs authorities. The research methods used in this article include analysis and synthesis, classification and systematization, scientific literature review, and a formal legal approach. The main scientific results of the article include the possibility of identifying several options for scientific understanding of administrative jurisdiction: 1) activity; 2) scientific category; 3) competence; 4) methodological approach applied to administrative-procedural activity; 5) administrative-legal institution. The contributions of D.N. Bakhrakh and O.V. Grechkina's contribution to the development of the theory of administrative jurisdiction of customs authorities is highlighted. The following features of this theory are highlighted: the development of a theory of procedural legal relations applicable to customs authorities and its distinction from judicial jurisdiction; recognition of conflict as the primary source of administrative-jurisdictional legal relations; identification of forms of administrative jurisdiction of customs authorities; and consideration of the latter in the context of higher-level systems (the customs regulation system, etc.). The conclusion is that departmental aspects of administrative jurisdiction can complement the general theory of administrative jurisdiction, and the theory of administrative jurisdiction of customs authorities will develop toward understanding jurisdiction in the context of the content of competence and strengthening its legal protection potential.