Theoretical and legal principles of liability for violation of customs rules

Abstract

The article examines the legal nature of the concepts of "offense" and "liability" in the context of ensuring compliance with customs legislation, as customs security is the main task of customs authorities of each state, within which they must ensure the receipt of customs duties and other customs payments, to protect the national producer, to prevent the import of banned and dangerous products, to ensure compliance with the law.
 In the conditions of insufficient functional capacity of state institutions, high level of corruption and development of criminogenic formations the risks and threats of destabilization of economic security of the state amplify. This leads to aggravation of the socio-economic situation in society, deterioration of the quality of life and the emergence of disparities in spatial and regional development. Strengthening the impact of destabilizing trends on the formation of economic security of the state requires the development of priority areas for its strengthening.
 Combating violations of customs rules is a significant, not fully operational, tool to increase the level of economic security of the state. Issues related to the organizational and legal framework for combating violations of customs rules, in particular, the legislative consolidation of responsibility for their commission, are extremely relevant, which led to the research topic. The article counteracts the violation of customs rules is revealed through the essence of administrative and criminal liability for offenses. And it is the scientific study of the legal nature of the concepts of "responsibility" and "offense" using the method of comparing and comparing the definitions of different theorists makes it possible to consider these phenomena with the fullest study of their application to crimes committed in the customs sphere.
 The formation and current state of the institution of responsibility for economic crimes is directly related to the formation and development of customs legislation. However, it retains its autonomy in this area, as it clearly defines the law enforcement focus, closely related to those areas of legislation that contain rules whose sanctions should protect legal relations in all spheres and areas of public life, ie. criminal, administrative legislation.