Criminal 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 identify two common features of the criminal-punishable contraband. Conclusion. We propose when criminalizing economic contraband in Ukraine: introduce a delineation of responsibility for economic contraband for individuals and legal entities; to grant the person who committed the crime for the first time the opportunity to be released from criminal liability in case of voluntary delivery of contraband until the moment of its detection or compensation of damage caused as a result of the crime committed; it is necessary to provide for a rule that administrative responsibility should be imposed for simple (unqualified) smuggling for the first time; amendments to the legislation should be made by supplementing the Criminal Code of Ukraine with a new article that would establish criminal liability for economic contraband.
Authors and Affiliations
Serhii Anatoliiovych Storozhenko
Keywords
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