On the issue of subjects and the subjective side of the composition of administrative offenses committed in the field of customs

The article is a study of the theoretical provisions of legislation defining specific persons acting as subjects of administrative offenses in the field of customs, as well as their psychological attitude to what they have done. The relevance of the work is explained by the scale of the influence of the customs sphere on the state of national security and the resulting requirements for clear regulation by the legislator of all possible components of the legitimate work of this sphere, response strategies in the event of offenses and the specifics of bringing to justice for their commission. In the study, the author examines both general and special subjects, determines the specifics of each of them, and conducts a comparative analysis of various types of subjects. In addition, the author examines the peculiarities of the subjective side of the composition of administrative offenses in the field of customs, conducts a research analysis and draws appropriate conclusions.