Responsibility for exceeding the term of temporary import of goods, including vehicles for personal use, commercial vehicles or the term of temporary export of goods or loss of vehicles at Customs code of Ukraine

Abstract

Ukraine, even in the conditions of martial law, which has repeatedly been forced to continue, performs its main functions, the defense of its borders, the protection of life, health, freedom and other rights and freedoms of a person and a citizen from the aggressor – the russian federation, and also continues to engage, including, and preventive activities regarding the observance and protection of established customs rules. The article is devoted to the analysis of the content of Art. 281 of the Customs Code of Ukraine at the current stage. The purpose of the article is to analyze the composition, type and amount of fines for exceeding the term of temporary importation of goods, including vehicles for personal use, commercial vehicles or the term of temporary export of goods or loss of vehicles under the customs legislation of Ukraine. The specifics of the specified type of offense are specified. The source of the establishment of such responsibility was analyzed, the object of protection, the objects of the offense, the purpose of such protection of relations, its objective side, the subjective side of the offense, the subject of the specified offense, as well as the types and amounts of fines for its commission were determined. The methods used are dialectical, which is a methodological basis, a general scientific method of a systematic approach, dogmatic, formal-legal. The results. A general description of the norm provided for in Article 281 of the Criminal Code of Ukraine is given, a systematic analysis of penalties for committing the specified offense, its type and size is carried out. The provisions of the law, the practice of the application of the norm are analyzed with examples of refusal in appeal proceedings and leaving the penalty on the guilty party, as well as recognition of the person as innocent of the committed acts at the time of the decision by the relevant authorities. Conclusions. The norm regarding the establishment of responsibility for exceeding the period of temporary importation of goods, including vehicles for personal use, vehicles of commercial purpose or the period of temporary export of goods or loss of vehicles, is not always correctly interpreted in practice, and therefore the theoretical acquisitions of science and the experience that is being formed as a result of consideration of cases on the merits, will help to avoid mistakes by the law enforcer and ensure the principle of legality regarding the application of the provisions of the specified article, may be useful for saving legal protection measures, so that courts do not consider identical cases with the same result – leaving the case in the same framework , which were also before its review.