Counteraction to smuggling: trendencies, problems and prospects

Abstract

International and Ukrainian anti-smuggling legislation is analyzed. The three main variants of such criminalization are most actively discussed: to criminalize illegal movement across the customs border of any goods committed in significant quantities, setting a minimum amount of such smuggling, above which criminal liability begins; to criminalize the illegal movement of only excisable goods (tobacco and alcohol products, fuel) with the establishment of minimum amounts, the excess of which begins with criminal liability; to criminalize the illegal movement of goods across the customs border, committed in large quantities, establishing criminal liability in the form of financial sanctions and other types of punishment without imprisonment. It is substantiated that the priority approaches and standards that should be introduced in Ukraine taking into account foreign concepts of customs control in order to combat smuggling of goods are the following: the transition from the fiscal focus of control and verification work to advisory work aimed at increasing the conscious level of compliance with the subjects of foreign economic activity of customs and tax legislation; - granting FEA participants (business entities) priority rights to correct inaccurate data in their declarations; - introduction of electronic information exchange systems (electronic copies of documents) between the supervisory authority and the taxpayer and development of such areas of inspections as electronic on-site audit - verification of these declarations based on electronic copies of documents provided by the transport taxpayer and other primary documents) international and Ukrainian legislation, smuggling trends and types of goods carried out in this way. Purpose is analyzing international and Ukrainian law, tendencies of smuggling and types of goods, which are carried in such way. Spending research we used such methods like synthesis, analysis, induction, deduction. Results. The need to criminalize the smuggling of goods is justified in Ukraine. Conclusions. In further research, we should examine the experience of individual countries, which will help to introduce something new in the fight against smuggling.