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Author(s): Dumitrita FLOREA (IONESCU | Parascheva NISIOI

Journal: Annals of the Stefan cel Mare University of Suceava : Fascicle of the Faculty of Economics and Public Administration
ISSN 2066-575X

Volume: 11;
Issue: 2(14);
Start page: 274;
Date: 2011;
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Keywords: customs activity | customs legal regulations | customs legal report | customs policy | customs union

The activity of clearance is a particularly complex legal transaction, structured in several stages and carriedout after a specific procedure, which expresses at a practical level the complexity of the legal customs reports and thesocial situations that may arise during the exercise by the customs authority of its rights and its obligations ,in thepermanent consideration of the fundamental prerogatives of the individuals, subjects of these official legal reports .The clearance is a complex operation whose content expresses in the most categorical way the substance ofsome specific social relations which through legal regulation became law reports, in this case, of public law. Therefore,as in any report or set of legal reports, and in the case of the clearance we identify the subjects of the law report andalso a specific object of the activity of clearance.The carriers of goods destined for free circulation, export or transit or their representatives are required toshow to the customs frontier offices along the border the means of transport with the required documents.The legal regulations for customs arose from the need for creating an appropriate legal framework andaccording to the circumstances actually created along with the movement of goods, the people and the values in theinternational regime.

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