Адміністративна відповідальність за порушення порядку зберігання товарів під митним контролем

Abstract

The article is devoted to the study of the legal foundations of administrative responsibility for violating the order of storage goods under customs control. The place of responsibility for violation of the order of storage goods under customs control in the system of administrative responsibility and liability for violation of customs rules is being investigated. The analysis of different approaches to determining the responsibility for violation of customs rules is carried out. The article mentions that the administrative responsibility for the violation of customs rules are marked by certain features. The concept and essence of the order of storage of goods under the customs control as a special object of an administrative offense is determined. It is substantiated that the order of storage of goods under customs control are the provisions of the legal regime of storage of goods under customs control, which are provided for by customs rules, and therefore the violation of the order of storage of goods under customs control as a violation of customs rules in the context of Section XVIIII should be understood in the broad sense, when the term “order” covers not only the procedure for the execution of customs formalities, but also certain rules of activity that are carried out in connection with the storage of goods under the customs control of all its participants. Classification of the composition of violations of customs rules in the field of storage of goods under customs control is carried out and characteristic signs of corresponding offenses are distinguished. In particular, it has been determined that certain administrative offenses concern the order of storage of goods under customs control, both indirectly and indirectly. Those administrative offenses that indirectly concern the order of storage of goods under customs control, although they have a provisions, which are not directly related to the storage of goods under customs control, but they affect the storage of goods under customs control and may stop such storage, impede the storage or damage the interests of the participants of customs legal relations of storage.