CRIMINAL LIABILITY FOR SMUGGLING OF GOODS: UKRAINIAN PROSPECTS AND FOREIGN EXPERIENCE

Abstract

The purpose of this article is to determine the prospects and economic consequences of the introduction of criminal liability for violation of customs regulations and to study foreign experience in this matter. The closer Ukrainian legislation is to the legislation of neighboring countries in the customs sphere, the more effective the fight against cross-border crime will be. The aim of this research is to compare the attitude to smuggling of goods in different countries and to reveal the future effect of criminal liability for smuggling of goods. Research methodology. In this paper a theoretical research method was used. We were studying published academic journals, legislation and databases. Correlation analysis method was used to determine the strength of the relationship between the smuggling liability and budget revenues. Also we used the results of the questionnaire between the professional exporters and importers. The result of this study is the conclusion that granting smuggling the status of a criminal offense will give more opportunities for Ukrainian law enforcement agencies to more thoroughly investigate this type of crime, will give more opportunities for international cooperation and cooperation in combating cross-border crimes. Practical implications of launching the criminal liability for smuggling of goods will give our country the chance to widen the borders of smuggling investigation, to fulfill the state budget with increasing customs revenues and to prevent dishonest enterprisers from smuggling of goods instead of goods’ pure declaring. Value/originality. After the beginning of Russian aggression against Ukraine, the State Budget of Ukraine stopped receiving customs revenues because of international trade blocking. Still Ukraine as a state must think of renovation of its economy and trade, that’s why customs regulations and violation of customs rules are still very important for fiscal policy of the country. Researching of criminal liability for violation of customs rules is not the new theme, but making comparison to European legislation and the US experience contributes to the developing of Ukraine national research school of customs affairs with the relevant data, examples of customs regulations and prospects for the national economy.