METHODS OF PROVING EVIDENCE IN CASES OF VIOLATION OF CUSTOMS RULES

Abstract

The article is devoted to the study of methods of proof in cases of violation of customs rules. It is stated that proof in any process is important because it helps to establish the truth and determine the guilt or innocence of a person. It is emphasized that in cases of violation of customs rules the process of proof is endowed with a number of features related to legal regulations, the subject composition of the participants, the procedure, which in turn necessitated the study of methods of evidence in cases of violation of customs rules. The attribution to the list of evidence in cases of violation of customs rules is substantiated at the normative level: 1) protocols (on violation of customs rules, procedural actions, appendices to them); 2) explanations of: witnesses, the person who is brought to responsibility: 3) conclusions of the expert; 4) other documents (duly certified copies or extracts from them); 5) information (including that in electronic form); 6) goods (direct objects of violation of customs rules; with specially made storages (hiding places) used to hide direct objects of violation of customs rules from customs control; vehicles used to move direct objects of violation of customs rules across the customs border of Ukraine). It is stated that the method of proof is an important theoretical component with an undoubted applied value for objective and prompt consideration and resolution of cases of violation of customs regulations. It is proposed to consider the method of proving in cases of violation of customs rules as a normatively established set of actions aimed at revealing the truth in cases of violation of customs rules on the basis of analysis of valid facts. The structural elements of the method of proving in cases of violation of customs rules are singled out, which include: 1) inspection; 2) analysis; 3) comparison.