In December 2015 the Educational and Research Institute of Law Chairman of the Verkhovna Rada of Ukraine on Taxation and Customs Policy Yuzhanina N.P. to conduct scientific and legal expertise of the draft law "On the National Customs Service of Ukraine" (letter № 04-27 / 10-1945 from "18" December 2015).
The purpose of this bill is to reform the State Fiscal Service and isolation from the said authority National Customs Service of Ukraine with the status of the central executive power with activity directed and coordinated by the Cabinet of Ministers of Ukraine through the heads of central executive authorities, which under the legislation provides for the formation and implement the national customs policy (Ministry of Finance of Ukraine). The bill also defines legal principles of organization and activities of the National Customs Service of Ukraine, powers, status of officials and the order of service to the central authority. Scientists of criminal law and process during the scientific and legal expertise of the draft Law of Ukraine "On the National Customs Service of Ukraine" made a synthesis concludes: "Given the characteristics of the organization and the civil customs service as a kind of public service, there is a need for a separate law that regulates such features . Therefore, supported the bill as a basis, subject to consideration of technical and legal comments and drafting in preparation for the second reading. " The authors said the conclusion is: Sopilko I.M. - Director of ER IL, Doctor of Law, Associate Professor; S.Y. Lykhova - Head of the Department of Criminal Law and Process ER IL, Doctor of Law, Professor, "Tax Academy" in Novi Sad (Serbia); G.V. Rybikova - Senior lecturer in criminal law and process ER IL, scientific expert legal examination regulations. Draft Law of Ukraine "On the National Customs Service of Ukraine" (Reg. № 3763 from 01.13.2016) with the conclusion of the scientific and legal expertise (Annex 1) published on the official website of the Verkhovna Rada of Ukraine http://w1.c1.rada.gov.ua/pls/zweb2/ webproc4_1? pf3511 = 57655