Administrative responsibility for violation of customs rules during the movement of goods by natural persons across the customs border of Ukraine: reasons and signs

Abstract

The article is devoted to the disclosure of the features of administrative responsibility in the movement of goods by natural persons across the customs border of Ukraine, its grounds and features. Attention is focused on the categories: «offence», «customs offence», «natural person», «resident», «non-resident», «customs rules», «administrative responsibility», «violation of customs rules», «administrative responsibility for violation of customs rules». It was found that the violation of customs rules during the movement of goods by individuals across the customs border of Ukraine belongs to the category of administrative offenses and is a type of legal responsibility. It is suggested that the violation of customs rules in the case of movement of goods by individuals across the customs border of Ukraine should be understood as intentional or negligent action or inaction of an individual who interferes with the established procedure for movement of goods by them across the customs border of Ukraine, implementation of customs clearance procedures and customs control of such goods, or ( or) exemption or settlement of customs payments. It has been proven that the elements of violation of customs rules when moving goods by individuals across the customs border of Ukraine must include: a) object; b) the objective side; c) subject; d) the subjective side.
 The grounds for administrative liability for violation of customs rules during the movement of goods by natural persons across the customs border of Ukraine have been disclosed. A proper definition of administrative responsibility for violation of customs rules during the movement of goods by individuals across the customs border of Ukraine is proposed as a specific form of negative response of the state in the form of its authorized bodies (customs and judicial) to violations of customs rules during the movement of goods by individuals across the customs border, according to which physical persons who have committed such violations are subject to onerous consequences of a material or other nature for their illegal actions and provides for administrative fines for this in the order and form determined by the Customs Code of Ukraine. The signs of administrative responsibility for violation of customs rules during the movement of goods by individuals across the customs border of Ukraine have been clarified.