http://biblio.umsf.dp.ua/xmlui/handle/123456789/5018 Mon, 13 Apr 2026 18:24:52 GMT 2026-04-13T18:24:52Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/5026 Counteraction to smuggling: trendencies, problems and prospects Varava, Volodymyr; Maksymova, Anna 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. Wed, 15 Mar 2023 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/5026 2023-03-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/5025 International cooperation of the Republic of Azerbaijan on customs affairs Perepolkin, Serhii Purpose of the article. International cooperation in customs affairs is one of the highest priority areas of international cooperation between states. With its help, states are trying to strengthen both individual efforts in the areas of customs that are relevant to them, and to achieve the necessary results in overcoming problems of a regional and universal nature. The purpose of the article is to reveal the foundations of international cooperation of the Republic of Azerbaijan on customs issues. Achievement of the intended goal necessitates the solution of the following tasks: to analyze the normative-legal and organizational foundations of international cooperation on the issues of customs affairs of the Republic of Azerbaijan; to characterize the principles of international cooperation on customs issues of the Republic of Azerbaijan and Ukraine. Methods. Achievement of the research goal necessitated the use of various methods of scientific knowledge, including: dialectical method, historical and legal method, comparative method, systemic-structural method, hermeneutic method, method of analysis; method of synthesis; the method of generalization; prediction method and the like. Results. The normative and legal foundations of international cooperation on the customs affairs of the Republic of Azerbaijan are the normative legal acts of its legislation, in particular the Customs Code, as well as numerous multilateral and bilateral international customs treaties. Direct implementation of international cooperation on customs issues is ensured by the State Customs Committee of the Republic of Azerbaijan and the Department of International Cooperation acting in its structure. Other government bodies of the Republic of Azerbaijan are also actively involved in this activity. International cooperation on customs issues between the Republic of Azerbaijan and Ukraine has a long history and is carried out at several levels. At the universal and regional levels, it manifests itself in interaction within the framework of the activities of the WCO, the Organization for Democracy and Economic Development – GUAM, during the work of multilateral international conferences, as well as within the framework of multilateral international customs treaties. At the particular level – within the framework of bilateral international customs agreements and direct operational interaction. Conclusions. The research, highlighted in the article, is only the first step towards a systematic study of the relations of international cooperation on the issues of customs in the Republic of Azerbaijan. Therefore, further research of the theoretical and applied aspects of international cooperation on the customs affairs of the Republic of Azerbaijan, in particular with Ukraine, is of great importance both for the development of the sciences of national customs and international customs law, and for the practical activities of both states in the international arena. Wed, 15 Mar 2023 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/5025 2023-03-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/5024 Provision of state support for projects of international industrial cooperation Nebaba, Natalia An approach has been developed to substantiate the choice of instrumental support and the use of organizational forms of state support for projects of international industrial cooperation. The rationale of decisions on determining the ways of state support for such projects is proposed to be carried out through generalization in space of a three-dimensional matrix of characteristics of effective (expected total social effect from cooperation), structural (variety of areas of cooperation collaboration), competitive (competitive positions of the national producer in the domestic and foreign markets) development parameters international production and cooperation relations of enterprises. The rationale of the choice of tools and organizational forms of state support for international industrial cooperation projects is further carried out using the developed set of recommendations in accordance with the positioning of project indicators in the space of the specified three-dimensional matrix. It has been established that the proper organizational design of measures to create favorable conditions for the development of international industrial cooperation makes it possible to ensure the harmonization and coordination of divergent interests and aspirations of potential participants in this kind of integration cooperation. It has been determined that the development of effective instrumental support and organizational rationalization of the system of state support for the implementation of international industrial cooperation projects is a significant factor in achieving comparative quasi-competitive efficiency of national regimes for regulating the participation of enterprises in global value creation chains. It is noted that the interest of the state in the development of international production and cooperation collaboration between enterprises, even in the absence of direct support for cooperation projects. It has been established that such interest can be realized through the creation of favorable conditions for national producers to start production and cooperation interaction, which constitutes the proper infrastructural support for supporting cooperation collaboration in the regions of presence. Wed, 15 Mar 2023 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/5024 2023-03-15T00:00:00Z http://biblio.umsf.dp.ua/xmlui/handle/123456789/5023 Pandemic as a challenge to international and national law Mazur, Anatoliy The article is devoted to the analysis of the impact of the pandemic caused by COVID-19 on human rights. The analysis is carried out through the prism of studying two practices: (a) the use by states in the new conditions of a specific instrument “derogations from the Covenant”; (b) interpretation by the courts of government anti-epidemic restrictions and prohibitions. The purpose of the article is a legal analysis of the impact of the pandemic on interstate and national mechanisms for ensuring human rights. Methods. In the article, a comparative method was used (it made it possible to systematize information about the redistribution of the vaccine between states as an important means of global counteraction to the pandemic), the method of analysis and synthesis (the algorithm for derogation of states from the implementation of previously assumed international legal obligations in the field of guaranteeing human rights was determined), as well as the method of generalization (makes it possible to form conclusions on the analysis). Results. The human rights paradigm is under threat. More and more acute than these new conditions, problems of a civilizational nature arise: commensurability, humanity, justice. The human right to health on different continents and in countries with different per capita incomes is provided differently. International organizations are making efforts to somehow balance the situation with the distribution of the COVID-19 vaccine. One should agree with the prediction that the relatively low rules and standards in international human rights law will obviously have to be strengthened. Now there is a practice of derogation from human rights conventions. Four human rights treaties contain a derogation clause from the obligation to comply with the provisions of the treaties in full – ECHR, ICCPR, ACHR, EU. These international human rights treaties require official notification of derogations. However, not a single contract specifies the time period for such information. Justice is the foundation for building civilized relations between the state and its citizens. Especially during crises, states of emergency and other special regimes, when there is a real threat of violation of basic rights and freedoms. The published Priority Actions for Customs Administrations to Take Emergency Measures to Preserve International Supply Chains and Implement the Objectives of Counteracting the COVID-19 Crisis are focused mainly on revenue mobilization deals, trade facilitation, and ensuring the security of state borders. Conclusions. One of the expected results of cooperation in the context of the WHO, UNDP, UNAIDS pandemic should be the assertion of the principle of respect for human rights and fundamental freedoms, and specifically the right to health. As never before, harmonization of the practice of interpreting and applying international human rights treaties is relevant. Prohibitions and restrictions imposed by governments and other subjects of power, if they apply to specific subjects, can cause denial and unwillingness to comply. The experience of the response of the courts of other states to human rights violations deserves a separate study and generalization. As well as the practice of the activities of state authorities, in particular, customs, in the new conditions of the threat of further spread of coronavirus. Wed, 15 Mar 2023 00:00:00 GMT http://biblio.umsf.dp.ua/xmlui/handle/123456789/5023 2023-03-15T00:00:00Z