Annotation

his article examines the legal nature of customs preliminary rulings and substantiates their place in the system of administrative acts. Given the diversity of administrative acts issued by state bodies, defining a concept and identifying the specific features of customs preliminary rulings is essential for systematizing administrative acts. This article provides a comparative legal analysis of the legal regulation of customs preliminary rulings and characterizes the evolution of this institution within customs legislation. A unique definition of customs preliminary rulings is proposed, highlighting their specific features. It is concluded that the development of the institution of preliminary rulings reflects the increasing complexity of administrative acts, encourages the good faith behavior of regulated entities, and helps reduce conflicts in customs legal relations. The unique legal nature of customs preliminary rulings is highlighted, combining the features of a contract, a reasoned decision, and normative properties.