Organizational and Legal Regulation and Practice of the Ukrainian Customs Activity on Returning Church Property

Abstract

The purpose of the article is to analyze the current state of legal regulation of issues related to the protection of cultural heritage and the transfer of cultural property across borders. It is also to determine the role and place of customs authorities of Ukraine in the implementation of measures to restore church property. The study explores international standards in the field of preservation of cultural monument and heritage of the peoples of the world and compares of the state regulatory in the national legislation of Ukraine. The procedure and conditions of export – including temporary – cultural property from the territory of Ukraine have been clarified. Subjected to the comparative analysis of the terminology contained in international and national legal sources on these issues.