Abstract
The author analyses certain problems separating smuggling, customs fraud and illegal non-exportation of goods or production from the Republic of Lithuania involving criminal acts and problems related to the regulation of these crimes in national law and the Customs law of the European Union. First, the author questions the suitability of existing Lithuanian criminal code articles regulating criminal liability non-exportation of goods or production from the Republic of Lithuania in the Lithuanian criminal code are inadequate. Regulation of these crimes in the Lithuanian criminal code is not compatible with neither the Union Customs code, nor the Community Customs Code. Second, the author reviews certain problems separating these crimes in Lithuanian case law. In summarizing both Lithuanian and some foreign criminal codes and Lithuanian case law, the author concludes that the current regulation of these crimes in the Republic of Lithuania is not systematic, and the gap between administrative and criminal liability is not equivalent to the relevant offenses’ degree of harmfulness. Finally, because of the conclusions reached, suggestions for the improvement of Lithuanian criminal code articles regulating criminal liability for these crimes are presented.
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