Smuggling Of Goods Research Articles

Investigation Methods of Combating Smuggling and Suspicious Trade Through Transport Routes: Ukrainian Case

Smuggling poses a threat both to individuals and to national security. The problem of smuggling is complicated by the constant transformation of criminal schemes, thereby urging the search for appropriate investigation methods of this offense. The aim of the research is to improve the methods of investigation of smuggling through the integration of legislative, international, human, and technical resources. The research employed a doctrinal approach, a statistical method, and a descriptive method. As a result of the research, the Ukrainian legislation on combating smuggling was analysed in the context of European integration. It is noted that the criminalization of smuggling of goods is a welcome innovation, but the legislative framework needs further improvement. The legal basis of Ukraine's international cooperation in the investigation and countering of smuggling has been disclosed. The priority forms of cooperation were determined and directions for further improvement were revealed using the experience of several international initiatives. The value of human capital in combination with the latest technologies in the process of investigating crimes related to smuggling is noted. The obtained conclusions can be useful for regulatory bodies in the context of developing anti-smuggling policies based on identified priority areas.

Peculiarities of the criminalization of smuggling of goods and its importance for filling the state budget

Smuggling of goods is a complex and multifaceted phenomenon that has a significant impact on the economic and social situation in the country. The illegal movement of goods across the border not only undermines economic stability, but also poses a threat to national security, contributing to the development of the shadow economy and corruption. In the conditions of globalization and the growing integration of international markets, the issue of combating smuggling becomes especially urgent, because this phenomenon is becoming more and more large-scale and difficult for state control. Criminalization of the smuggling of goods is a key mechanism for countering this negative phenomenon, which involves the establishment of stricter liability for violations of customs rules. It should be noted that the effectiveness of the criminalization of customs offenses depends on a number of factors, including the presence of effective legislation capable of adequately responding to new challenges, the effectiveness of law enforcement agencies, as well as the level of international cooperation in this area, etc. However, given the specifics of the Ukrainian economy and the country’s geopolitical location, the smuggling of goods remains a serious problem that requires a deeper analysis and an effective solution. One of the key aspects of the fight against the smuggling of goods, which became one of the main reasons for its criminalization, is its impact on filling the state budget. Illegal trade in goods deprives the state of significant financial revenues that could be directed to the development of social programs, infrastructure projects and ensuring economic growth. The loss of these resources weakens the country’s economic potential, undermines trust in state institutions, and contributes to growing social tensions. The article examines the impact of smuggling on the state’s economy, emphasizing the negative consequences for filling the state budget. Examples of significant economic losses incurred by the state due to smuggling are considered, as well as the role of customs authorities in combating this phenomenon is highlighted. A set of measures is proposed to reduce the level of smuggling, including changes to legislation, increasing the effectiveness of customs control and strengthening international cooperation.

Peculiarities of the legislative model of the criminal law prohibition of smuggling

The article is devoted to the study of the peculiarities of the legislative model of criminal prohibition of smuggling. It is stated that the emergence of new and modernization of existing methods of smuggling is due to the correlation of the State’s customs policy in connection with the full-scale invasion of the Russian Federation and the introduction of the legal regime of martial law. The purpose of this article is to provide a systematic analysis of the amendments and additions made to Section VII of the Special Part of the Criminal Code of Ukraine in terms of criminalization of smuggling, to determine their effectiveness and expediency, and to formulate scientifically sound recommendations for improving criminal law regulation of social relations related to smuggling. The author establishes that the main factors which influenced the process of recriminalization of commodity smuggling are: an increase in the number of manifestations of smuggling of goods and their unreliable declaration; a decrease in revenues to the State Budget of Ukraine; stimulation of unfair competition; entry of products of inadequate quality into the domestic market; an increase in the shadow economy in the public sector; criminalization of smuggling of goods in certain EU countries; ineffective application of administrative liability measures. The author analyzes the need to strengthen criminal liability for commodity smuggling at the level of the European Union as a whole. The author elucidates the approaches available in the criminal law doctrine to solving the problems associated with the introduction of criminal liability for commodity smuggling. It is substantiated that in case of any change in the system of current criminal legislation, it is necessary to justify this type of rulemaking, i.e. to assess the admissibility and appropriateness of a criminal law novelty. The author emphasizes that it is inexpedient to distinguish criminal law provisions on smuggling by the type of subject matter. The author concludes that the model of criminal legal prohibition of smuggling chosen by the legislator determines the differentiation of criminal liability, and at the same time is a manifestation of the shortcomings of legislative technique, since it gives rise to the emergence of legislative models of smuggling with different objects of criminal legal protection.

Causes of occurrence and ways of combating violations of customs rules

Violations of customs regulations by subjects of foreign economic activity and the smuggling of goods are pressing issues for the socio-economic development of Ukraine. The purpose of the article was to investigate the main causes of smuggling and to develop ways to prevent violations of customs regulations. The work analyses the statistics of customs violations and the volumes of smuggling, which are one of the factors in the significant shortfall of tax revenues to the budget. The method of generalisation was used to summarise the results of a survey by the Institute of Economic Research and Policy Consulting of foreign economic activity subjects regarding the impact of “grey import” problems and smuggling on their performance indicators. Using the chronological method and the analysis method, the chronological changes in the objects of smuggling were analysed according to criminal law, which affects the directions of customs authorities’ work in the customs control process. The study summarises the foreign experience of criminal liability for smuggling, indicating more severe punitive measures than in Ukraine. The volumes of cigarette smuggling and the budget revenue losses from such smuggling were analysed using the statistical method. The results of the analysis indicate that the volume of cigarette smuggling in Ukraine is one of the largest in Europe. The causes of smuggling are identified and can be divided into those related to the activities of customs authorities and those related to the legislative and executive bodies of Ukraine. The main ways to counter smuggling and reduce violations of customs regulations are substantiated, which should be systematic and comprehensive and not only involve the control function of customs authorities but also improve the socio-economic development indicators of the state. The practical significance of the results lies in summarising the causes of smuggling and customs regulation violations and developing proposals for their prevention, which can be used in the work of customs authorities and in the implementation of the strategic goals of the National Income Strategy

Smuggling “in the new way” or analysis of the latest legislative changes

The article examines the changes made to the CC by the Law of Ukraine “On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine regarding the criminalization of smuggling of goods and excise goods, as well as false declaration of goods” dated 09.12.2023 № 3513-IX. It not only brought back criminal responsibility for smuggling of goods as an independent component of the crime, also made several other changes to Chapter VII of the Special Part of the CC. The purpose of this article is to analyze the legislative amendments regarding the recriminalization of smuggling of goods, excise goods and to develop a proposal for further improvement of the provisions of Art. 201, 201-1, 201-3 and 201-4 of the CC.
 The analysis of the novels made it possible to establish that, on the one hand, the recriminalization of the smuggling of goods is a rather successful decision of the legislator, since for a long time it was an urgent need that both scientists and practitioners talked about. On the other hand, the adoption of Law № 3513-IX, first of all, violated the system of norms located in Chapter VII of the Special Part of the CC. It seems that in Art. 201 of the CC should establish criminal liability for smuggling of goods, while in Art. 201-1 of the CC should provide for criminal liability for the smuggling of goods that have specific conditions for their export/import (excise goods, timber or lumber of valuable and rare tree species, unprocessed timber), as well as items that are prohibited to be exported from Ukraine (cultural values, other timber that is prohibited for export outside the customs territory of Ukraine). Provisions on the smuggling of other items should be fixed in Chapter IX or XIII of the Special Part of the CC of Ukraine. It is not possible to agree with the minimum amount of contraband goods established by the legislator, which is related to their total value. The sanction for smuggling goods is subject to criticism, as it does not take into account the requirements of Part 2 of Article 53 of the CC. There is also a question regarding the final punishment in cases of smuggling of goods and other items provided for in Art. 201, 201-1 and 201-4 of the CC. It is also appropriate to exclude points 1 and 2 of the footnote to Art. 201 of the CC, which provides definitions of methods of committing the smuggling of any items.

Cross-border Dynamics and Informal Markets between Colombia and Venezuela: The Case of Cúcuta and San Antonio

ABSTRACT This paper explores some of the cross-border dynamics in Cucuta, Colombia, and Ureña/San Antonio, Venezuela, particularly highlighting the interplay of informal markets and illicit border crossings, known as trochas. This study considers the significant changes that have transformed the Colombia-Venezuela border landscape over the past two decades. The essential function that trochas play in sustaining these cross-border interactions is underscored, as is the resilience of local inhabitants who eke out a living through informal labor and participation in various illicit markets along this border segment. The ethnographic evidence presented is derived from multiple visits to the region conducted from 2016 to 2022, offering an illuminating portrayal of these border zones and the variety of trade relations that prevail within the named cities. These relations encompass a broad spectrum of both legal and informal activities, including the smuggling of goods.

Shadow economy in Ukraine and its determinants

The article examines various definitions of the shadow economy, its essence, the causes of its occurrence and destructive results for the country's economic development. Various interpretations of this concept by domestic and foreign scientists have been studied. Various methods of determining the level of shadowing of the economy have been studied. A comparative analysis of indicators of economic toning of Ukraine from 2010 to 2021 with individual European countries was conducted. Indicators of shadowing of the economy are highlighted. The 10 main determinants of the shadow economy and the method of their influence on the level of toning of the economy have been determined. Attention is drawn that the high level of taxation is one of the key determinants for the existence of the shadow sector of the economy. Attention is focused on the phenomena of bureaucracy and corruption in state structures, the state of the labor market, which is dominated by illegal employment and calculation in envelopes, electronic commerce, which creates wider opportunities for tax evasion, powerful pressure from oligarchs who lobby in their own interests with for the purpose of personal entrepreneurship, smuggling of goods by self-employed persons, illegal import of goods under the guise of humanitarian aid from military operations and evasion of customs clearance of goods imported into the territory of Ukraine. It is noted that this state has a negative impact on the economic development of the country, generating destructive results. The authors formulated proposals for reducing the impact of the named determinants on reducing the level of shadowing of the country's economy in the future. These measures may include optimization of the taxation system, reduction of bureaucratic barriers, fight against corruption and other policies aimed at supporting legal economic processes and stimulating activities in the legislative field. Also, the direction of the perspective of future research related to the evaluation of the results of the implementation of the recommendations.

Comparison of Perceptions of Borderland Communities: A Case Study of Pak-Afghan & Indo-Pak Border

People living in borderlands are influenced by a multitude of factors that impact their social capital value in comparison to people living in the hinterlands. Opportunities for development for people living on the borderlands are limited, due to migration, war, displacement, social evils such as smuggling of goods, and illegal trafficking across the border. This highlights the gap between both communities and the state's value of treating them as social capital. In this study, the perception of people living on the border of Indo-Pak and Pak-Afghan borders and their value towards the state's measure in social capital will be highlighted. This study aims to explore the impact of the perceptions of borderland communities living near and on the border of India-Pakistan and Pakistan-Afghanistan. As these two borders vary in nature of hostility, a comparison can be drafted in the value of social capital. The methodology adopted for this study is based on qualitative analysis using a stratified sampling technique. Twenty in-depth interviews ten, from each borderland (Indo-Pak and Pak-Afghan border), will be conducted for this research to highlight the gaps. The findings of this research conclude that Media, the varying level of governance and administration, security and community development opportunities are of a different dimension for the people living on borders. The impact of culture, religion, ethnicity, and national identities becomes very complex to describe. Social capital requires the social inclusivity of communities from both the borderland and the hinterland.

SOCIOECONOMIC FACTORS OF YOUNG PERSONS' INVOLVEMENT IN THE SMUGGLING OF GOODS IN THE BADAGRY LOCAL GOVERNMENT AREA OF LAGOS, NIGERIA

The smuggling of goods is a global issue with preponderance in most border communities worldwide. This paper is a qualitative examination of the socioeconomic factors of young persons' involvement in smuggling goods in the Badagry Local Government Area. The study used the Anomie Theory. Badagry is an ancient town that is also a border location between Nigeria and the Republic of Benin. Young persons between the ages of 15 and 35 years who are currently involved in the smuggling of goods and those who had in the past were purposively selected. Older people who engaged in smuggling at younger ages were also selected. Data were collected through the use of an In-depth Interview Schedule. They were analysed using content analysis and ethnographic summaries. The study found that the peculiar features of young persons involved in smuggling included keeping gangs and using voodoos, among others. That pseudonyms are created based on physique (Ijaya), position in the gang or Charisma (Apase), and others. The factors included unemployment, economic vulnerability, peer influence, family background, proximity to the border, and others. Finding also revealed that they tend to be involved in other crimes like substance consumption, burglary, and others. It is pertinent to state that smuggling is becoming more challenging, especially in the Internet age. As such, the government is responsible for providing employment and empowerment, the family practising stricter socialisation, especially at the border towns, and the security operatives become more vigilant.

Martial law and smuggling of goods: the search for the optimal model of legal liability

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.

Seeing Like a Smuggler: Borders from Below. By Mahmoud Keshavarz and Shahram Khosravi

The new edited volume Seeing Like a Smuggler: Borders from Below engages with smuggling from the perspective of both the ‘smuggler’ and the smuggled. In contrast to more state-centric or seeing-from-above perspectives, this edited volume applies from-below methodological approaches to address issues of borders and border transgressions. Even with the diversity of case studies and views on the overarching subject of the collection, it is remarkably consistent, with each chapter offering equally valuable insights into the smuggling phenomena. The volume connects bodies, geographies, images, materialities, and economies as case studies of smuggling. It begins with a detailed introduction by the editors, Mahmoud Keshavarz and Shahram Khosravi, that summarizes the structure and main arguments of the book. The case studies themselves explore the illegal movement of people and goods across borders through fieldwork and conceptual framings. They ask the reader to look at smuggling practices within broader cultural, historical, and social contexts. Tekalign Ayalew Mengiste (Chapter 1) and Aliyeh Ataei (Chapter 3) explore people smuggling between Ethiopia and Saudi Arabia and Iran and Afghanistan. Nichola Khan (Chapter 2), Rebecca B. Galemba (Chapter 4), Amin Parsa (Chapter 5), and Javier Guerrero-C (Chapter 6) engage with the smuggling of goods in places such as India, South Asia, the Mexico–Guatemala border, Iran and Iraq, and the northern border of Columbia. Meanwhile, Debdatta Chowdhury (Chapter 7), Kennedy Chikerema (Chapter 8), Craig Martin (Chapter 9), and Simon Harvey (Chapter 10) use more conceptual frameworks to understand how the past shapes modern smuggling practices, infrastructures of smuggling, smuggler tactics to conceal illegal narcotics as legally sanctioned goods, and the presentations of smuggling as either hidden or overly evident. The collection concludes with an afterword by Nandita Sharma, which is discussed in more detail below.

Occupation: Petty Smuggler. On the Effectiveness of Carrying Out Selected Non-Custodial Penalties against Smugglers

Abstract This article presents the results of a study on the effectiveness of carrying out community service (a penalty for committing a crime or misdemeanour which entails performing work f or social purposes) and social work (where a fine can be converted into such work if the obligated person cannot pay it) by perpetrators of criminal acts related to the smuggling of goods. For the purposes of the current study, punishments consisting of work were defined as effective when they remained unchanged and were carried out as community service. The study found that if punishment in the form of work was applied to them, perpetrators of smuggling-related crimes or offences performed such work far more often than perpetrators of other criminal acts who were subjected to the same punishment (93.8% v. 65.1%). Moreover, it was established that criminal acts related to the smuggling of goods are committed equally often by women and by men (in this category of criminal acts, women comprised 46.2% of perpetrators, with the mean for all criminal acts and petty offences taken into account in the current study being 15%). The article concludes that the present results may suggest that perpetrators of such criminal acts or petty offences treat them as a way to gain additional income. This is evidenced, for example, by the fact that many people had more than one sentence to serve for committing a criminal act related to smuggling.

Peran Bea Cukai dalam Penegakan Hukum terhadap Tindak Pidana Penyelundupan Bawang Merah

This paper is motivated by the rise of criminal acts of smuggling of goods and services in Indonesia. The Customs and Excise Party as a government agency has conducted supervision and inspection of imports of goods both from within and from abroad to eradicate smuggling. The Sumatra region, one of which is the Aceh region, is one of the places for committing the crime of smuggling shallot products. If this crime always occurs every year, then every year the state suffers losses. This study used qualitative research methods. The data sources for this research are field data (field research) and literature (libray research). The results showed that the role of Langsa City Customs and Excise in law enforcement against the criminal act of smuggling shallots was by conducting patrols, strengthening intelligence and community information, carrying out law enforcement, collaborating with other agencies. Many obstacles were faced by the Customs and Excise of Langsa City in enforcing the law against the crime of smuggling shallots, these obstacles were due to the country's vast geography, lack of facilities, lack of personnel, safety of officers, and lack of public awareness of law.

Evaluation of Transborder Crimes in Nigeria

Transborder crimes are criminal activities that transverse borders of two or more countries. Notable crimes that flourish across Nigerian’s borders are illicit drug trafficking, Terrorism, proliferation of small arms and light weapons ( SALWs), Human trafficking, internet fraud, oil theft, smuggling of goods among others. All these activities have precipitated security and economic complications across West Africa sub region. The 2022 Global peace Index ranked Nigeria 143 among 163 independent Nations and Territories according to the level of peacefulness while Cato Institute a Washington DC based public policy research organization rated Nigeria as the most unsafe place on earth after Iraq. This phenomenal rise of criminal ratings of Nigeria had attracted local and international attentions of scholars, policy makers and governments. Thus, this study investigates Transborders crimes in Nigeria using qualitative research methodology by reviewing the existing literature and conducting in-depth interviews of 85 informants selected randomly from government establishments and among stakeholders in Nigeria. The study relied on rational choice theory and behavioural theory as theoretical frameworks. The study revealed that Transborder crimes thrive across the West African nations because of many factors which include but not limited to the implementation of ECOWAS protocol on free movement of persons and goods, porous borders, youth unemployment, poverty, poorly trained and ill-equipped security personnel, corruption, poor inter-agency coordination and collaboration. The study concluded that despite various measures by the Nigerian government and International organizations like ECOWAS, UNO, AU to checkmate the scourge, the desired results have not been achieved. The study therefore recommended effective border monitoring and management, job creation, community policing initiative, increased military actions and surveillance, among others as panacea to Transborder crimes detection, reduction and prevention.

ТОРГІВЛЯ ЛЮДЬМИ В УКРАЇНІ У СВІТЛІ ПОЛІЦЕЙСЬКОЇ СТАТИСТИКИ (СІЧЕНЬ 2006 РОКУ — ТРАВЕНЬ 2023 РОКУ)

This paper aims to present crime trends in Ukraine from January 2013 to May 2023. The focus lies on the impact of the 2022 Russian military aggression against Ukraine on human trafficking and ‘satellite’ crimes. The authors consider the occupation of the Eastern Ukrainian territories and the Autonomous Republic of Crimea in 2014. They also refer to statistics of refugee waves from Ukraine after February 2022. The decrease in registered crimes can be attributed to the reduction of statistical indicators. Police statistics are significantly impacted by the 2014 Russian invasion of Ukraine when the police «lost» data from the occupied territories. The authors analyse the trends of human trafficking and ‘satellite’ crimes in Ukraine. While the number of registered trafficking cases is small, the dark figure seems quite high. But no estimates about the extent of human trafficking in Ukraine are currently possible. Moreover, it is difficult to outline precisely how the war affected human trafficking. One must await the further development in 2023 in order to analyse police and court statistics. Crime trends in Ukraine for the last ten years are a good example to prove the common social nature of THB crimes, ‘satellite’ crimes and smuggling of goods, timber and drugs (especially since 2019). As the police statistics show, trends of all the mentioned crimes have been changing in a similar way. A rapid increase in crimes of pimping or engaging a person in prostitution illustrate the control activities in this crime sector by the police. The authors suspect that crimes of pimping or engaging a person in prostitution will significantly increase in 2023, parallel to the increase of human trafficking.

Effect of Tax Evasion on Revenue Collected at Customs, Border and Control Department of Kenya Revenue Authority

Efforts to curb tax cheating have not yet yielded 100% rewards. The taxpayers are daily devising new mechanisms of evading taxes. Tax comes in different ways and has been reported to cause indirect harm to the economy. The purpose of this study was therefore to investigate the effect of tax evasion on revenue collected at the customs, border, and control department of Kenya Revenue Authority. The study applied a descriptive research design. The study through purposeful sampling sampled 120 businesses from 7,431 businesses that are active in the export or importation of goods and clearing agents. The study applied the Taro Yamane formula to sample 162 respondents from a population of 1788 staff of KRA at the customs and border control department. Secondary data was collected using a secondary data sheet and covered a period between 2001 and 2022. Data for the study was analyzed through quantitative techniques (descriptive and inferential analysis). The results of the study were presented in tables. The study revealed that among the causes of tax evasion at the border included: High Tax Rates levied on goods and services, perception of high compliance costs, the complexity of the process of filing for duties and other fees, inadequacy of taxation services/support, ambiguity in tax laws and policies and low tax education among taxpayers. the study further revealed that among the ways through which taxes were evaded at the border included: misdeclaration, undervaluation of goods smuggling of goods, classification of imported goods as raw materials, and tariff misclassification. The study concluded that tax evasion significantly and negatively affected the tax revenues collected at the customs, border, and control departments. The study recommended the hiring and development of staff working at the customs border and control department to be able to carry out frequent tax audits and inspections of goods that are imported or exported to curb tax evasion. The study recommended that the KRA allocate resources to acquiring the latest information communication and technology gadgets including scanners to help in curbing tax evasion because it had a negative effect on the tax collected. In addition, the tax department should invest in educating the taxpayers on the importance of paying taxes, how to file for taxes, and when to file to reduce tax evasion. The study also recommended a strengthened one-stop-border post policy to help in reducing tax administration costs.

ВПЛИВ ПІДПРИЄМСТВ УКРАЇНИ НА НАЦІОНАЛЬНУ ФІНАНСОВО-ЕКОНОМІЧНУ БЕЗПЕКУ ДЕРЖАВИ

The article characterizes the importance of economic security for the state as a key component of national security and one of the main functions of the state. It is determined that under martial law, the importance of maintaining economic security at the state level has increased and has become a key area of activity of the state. The scientific work contains an analysis of the current features of the functioning of enterprises on the territory of Ukraine, threats and risks faced by business entities with the beginning of martial law. The authors found that the main problems are currently the rise in prices for raw materials, materials, goods, dangerous conditions of doing business, lack of labor, difficulties in transporting raw materials or finished goods through the territory of Ukraine, a decrease in demand for products/services, interruptions in electricity and heat supply. The article contains information on the assessment of the contribution of enterprises to ensuring economic stability and sustainable economic growth of Ukraine, supporting the country's defense capability, implementing the state interests and the interests of the population. The article establishes that the list of areas in which the activities of enterprises may pose a threat to the economic security of Ukraine includes unjustified overpricing, illegal trade with Russia and Belarus, including the smuggling of goods, economic activity where the ultimate beneficiaries are residents of Russia and Belarus and other negative manifestations that prevent business from restoring the economy of the state. The article contains information on the activities of the Bureau of Economic Security as the main state body entrusted with the task of combating offenses that encroach on the functioning of the state economy. As a conclusion, the authors estimate the contribution of enterprises to ensuring national economic security to be quite significant. Important in the context of supporting the economic security of Ukraine is the support of enterprises of the Armed Forces of Ukraine, other military formations, providing the population and other business entities with the necessary goods and services, the receipt of financial resources from enterprises to the sphere of public finance.

Determinants of smuggling and ways to combat it

Given the peculiarities of Ukraine's geographical location and military conflicts in the east of the country, the harmful effects of smuggling on the economic development of the country are constantly increasing. The volume of smuggling amounts to about 209-311 billion grivnas. The article aims to identify the main determinants of smuggling in order to develop measures tailored to the needs of Ukrainian social development. In the article we have used various methods of scientific knowledge, which allowed us to enrich our research to make it more meaningful. Analysis of official statistics, examples of police practice, sociological and legal research allowed us to identify the main causes of smuggling in Ukraine. The authors conclude that, based on the selected determinants of smuggling in Ukraine, it is essential to give priority to the implementation of preventive measures, i.e. to prevent the conditions of its commission and also the resumption of criminal liability for commercial smuggling of goods. In addition, there is a need to design more and better public policies to minimize the conditions that enable the action of smuggling agents.

Customs Smuggling of Goods Infringing the Intellectual Property Rights in the European Union

This research article aims to investigate the customs smuggling of intellectual property rights infringing goods in the EU. There is no doubt that it is a phenomenon that has accompanied humanity from the beginning of the development of trade, it cannot be eliminated, but its scale can be limited (D. Matthews, P. Žikovska, 2013). The analysis used data taken from reports on intellectual property right enforcement in the EU in 2009-2020. The results show the scale and new trends in customs smuggling of goods on the EU market, but the analyses carried out do not provide a clear basis lo conclude [hat the EU customs authorities are winning the fight against customs smuggling, despite the observed decrease in confiscated goods or the number of opened proceedings, as these drops are largely related to the lockdown due lo Covid-19 and the placing of goods with high customs risk under customs control.

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

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.