Abstract
PurposeThe purpose of this study is the characteristics of the issue of legal responsibility for the smuggling of goods under the conditions of martial lawin Ukraine.Design/methodology/approachIn the paper’s writing, the authors used an interdisciplinary approach, combining legal science and economics methods.FindingsThe detection and cessation of smuggling is currently a vital activity of customs authorities in the sphere of ensuring the financial and economic security of the state and a prerequisite for the stable development of market relations in Ukraine. At the same time, the lack of adequate legal responsibility for smuggling goods and the limited powers of customs authorities increased the facts of the smuggling of goods. This determines the importance of finding innovative principles of legal responsibility for smuggling goods under martial law conditions in Ukraine.Originality/valueThe paper aims to develop innovative principles of legal responsibility for smuggling goods under martial law in Ukraine.
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