Administrative liability for the illegal movement of goods across the customs border: foreign experience
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 9, Issue
Abstract
Introduction. Now the Ukrainian legislation aimed at protecting interests in the sphere of economic and foreign economic activity remains imperfect. Basically, this concerns the inconsistency of certain sanctions to the benefit that violators of this legislation receive. A particularly lucrative occupation in recent years has been the illegal movement of goods across the customs border of Ukraine with concealment from customs control or outside of customs control. This aspect of the actualization of the need to study foreign experience, which can be used to improve the legislation of Ukraine. Purpose. The purpose of the article is to investigate the foreign experience of liability for the illegal movement of goods across the customs border. Results. We found that the composition of commodity smuggling is present in the legislation of all the CIS countries. Moreover, the laws of the countries in question are very similar, which allowed us to distinguish two general types of administratively punishable smuggling (the movement of goods, vehicles outside customs control and the movement of goods with concealment from customs control) that are common to the legislation of the former Soviet republics. Conclusion. We propose to amend the Customs Code of Ukraine regarding liability for the illegal movement of goods across the customs border of Ukraine with concealment from customs control or outside of customs control by: introducing a differentiated responsibility. The punishment must be different depending on who the offense was committed; the confiscation of vehicles, as an additional, not the main punishment for unqualified warehouses. In addition to all of the above, we insist on the return of criminal liability for the smuggling of goods in Ukrainian legislation.
Authors and Affiliations
Serhii Anatoliiovych Storozhenko
Keywords
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