Issues of the liability of customs brokers under the Ukrainian customs legislation

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.